European VAT

refund guide 2013

GTC— Global Tax Center (Europe)

Table of Contents
European VAT refund guide 2013

1

Introduction

2

Deloitte Global VAT refund services – Deloitte Revatic Smart

3

VAT recovery in the EU

5

Austria

9

Belgium

14

Bulgaria

21

Croatia

27

Cyprus

34

Czech Republic

40

Denmark

45

Estonia

51

Finland

57

France

62

Germany

69

Greece

76

Hungary

85

Iceland

91

Ireland

95

Italy

100

Latvia

105

Lithuania

112

Luxembourg

119

Malta

125

Netherlands

131

Norway

138

Poland

143

Portugal

149

Romania

154

Slovak Republic

159

Slovenia

164

Spain

170

Sweden

176

Switzerland

182

United Kingdom

186

Appendices

195

Appendix I- 2008/09/EC Directive
th

196

Appendix II- 13 EU VAT Directive

206

Appendix III- Overview of VAT recovery rules in the EU

209

com http://www.com 1 Global Tax Center (Europe) – European VAT refund guide 2013 .deloitte.European VAT refund guide 2013 GTC—Global Tax Center (Europe) Berkenlaan 8a B/1831 Diegem (Brussels) Belgium berefunded@deloitte.

The information contained in this guide. which is current through 1 March 2013. please contact one of the following individuals: Olivier Hody Partner ohody@deloitte. by means of this publication. If you have any questions or comments. 2 . the “Deloitte Network”) is.com This publication contains general information only. The 2013 European VAT refund guide summarizes the rules and procedures to obtain a VAT refund in 31 European countries (including Croatia. or their related entities (collectively. rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business. nonresident businesses) can incur significant amounts of VAT on expenses paid in those countries.Introduction Businesses operating in countries in which they are not established or VAT-registered (i. its member firms. non resident businesses should be able to recover some or all of the VAT incurred. thereby reducing their costs. and none of Deloitte Touche Tohmatsu Limited. joining the EU this year as from July 2013). you should consult a qualified professional.e. In principle.com + 32 2 600 66 49 Jorge Franco Assistant jfrancodiazdearangui@deloitte. has been compiled in cooperation with VAT professionals in Deloitte offices in all of the countries covered.com + 32 2 600 67 43 Or use our general contact/e-mail address: Be refunded berefunded@DELOITTE.

Delivering tax technical knowledge and experience Deloitte Revatic Smart technology – Enabling efficiency. we can serve our clients by introducing automation to the global VAT recovery process. There may. be opportunities to improve the existing VAT recovery process through automation. transparency.Deloitte Global VAT refund services – Deloitte Revatic Smart Foreign VAT recovery—Not only doing things right. co-location costs. Deloitte global network of indirect tax professionals . International businesses may incur great amounts each year in VAT for these types of expenses. In principle. Our approach With Deloitte’s VAT compliance tool called Deloitte Revatic Smart.  Import VAT incurred on the movement of goods across borders. however. and submit the claims to tax authorities. Some of the most common expenses for which nonresident companies incur VAT include:  Employee travel and lodging. automated process for filing and receiving those refunds? Businesses that operate in countries where they are not established or VAT-registered often incur significant amounts of VAT on expenses paid in those countries. Some businesses already claim non resident VAT refunds.  Clinical trials and local purchases of goods. but doing the right thing Many businesses are missing refund opportunities in countries around the world that allow refunds of value-added tax (VAT). could you benefit from a potentially more efficient. and competitive pricing Standardized VAT refund process Assessment 3 Data Gathering Preparation Global Tax Center (Europe) – European VAT refund guide 2013 Submission Follow up . Even if you already claim VAT refunds. prepare VAT refund claims. which should in many instances reduce the time and costs to gather VAT expense information. non resident businesses might be able to recover some or all of the VAT incurred on these expenses – a great opportunity to reduce tax costs. service charges from vendors.

can potentially reduce preparation time to a few days. Combining the Deloitte Revatic Smart technology with our extensive global experience allows us to offer numerous services that could be beneficial to our clients. Throughout the VAT recovery process. including:  A highly transparent. automating the process. Contact details for more info on this service offering: Global VAT refund team e-mail: berefunded@deloitte. which have been filed.  Automated and effective VAT recovery technology which reduces the risk associated with manual refund claims and the likelihood of rejection based on duplicate invoices. and efficient approach for recovering foreign VAT in a cost-effective manner. you can track your claims via a Deloitte Web portal.com 4 . standardized. ready for submission to the tax authorities. including all the way through the submission of the claims to the tax authorities.  Advice from Deloitte’s indirect tax specialists who possess significant VAT technical knowledge and experience globally. It organizes the information into a predefined format. the status of each claim. This provides an interactive environment in which you track which claims are being processed. and any requests from tax authorities for additional information.Deloitte Revatic Smart extracts data from invoices and receipts quickly and accurately by using optical character recognition (OCR) technology and then automatically calculates recovery restrictions on certain types of expenditure. Manually performing these tasks can often take months. However. while accelerating the filing of refund claims.

businesses need to be aware of deadlines and issues connected with the process. required claims to be submitted on paper and in the country in which the VAT was incurred). the amount refundable will be determined under the deduction rules of that member state and the payment of the refund will be made directly to the claimant by the member state of refund. Norway and Switzerland.VAT recovery in the EU The EU directive that entered into force on 1 January 2010 (i. The changes made by Directive 2008/09/EC do not affect refund claims by businesses that are not established or VAT-registered in an EU member state. EU businesses (Directive 2008/09/EC) Eligibility for refund A business registered for VAT in one EU member state can reclaim VAT incurred in another member state.e. Directive 2008/09/EC) introduced a new procedure for businesses established and registered for VAT purposes within the EU to request a refund of VAT incurred in other EU member states. In addition. The 2013 European VAT refund guide provides detailed information on the technical and practical aspects of the procedures under Directive 2008/09/EC. Applications to recover VAT under Directive 2008/09/EC will be rejected if the business has residence. The guide covers the procedures in the 27 EU member states (28 as from 1 July 2013) and three of the European Free Trade Association (EFTA) countries: Iceland. refund requests will be addressed by the member state of refund. However. as well as information on refund claims under the 13th VAT Directive. such businesses still recover VAT incurred in EU member states according to the procedure in the 13th VAT Directive. 5 Global Tax Center (Europe) – European VAT refund guide 2013 EU member states:  Austria  Belgium  Bulgaria  Croatia (as from July 2013)  Cyprus  Czech Republic  Denmark  Estonia  Finland  France  Germany  Greece  Hungary  Ireland  Italy  Latvia  Lithuania  Luxembourg  Malta  Netherlands  Poland  Portugal  Romania  Slovakia  Slovenia  Spain  Sweden  United Kingdom The following non-EU countries (part of EFTA) also are included in the guide:  Iceland  Norway  Switzerland . While the new procedures should facilitate and expedite the processing of refund claims. its seat or a fixed establishment and/or taxable supplies of goods or services in the EU member state in which the VAT was incurred. The directive allows EU businesses to submit a refund claim via the internet site of the tax authorities of the country in which the claimant is established (the previous system. where the business is registered or otherwise liable or eligible to register for VAT purposes in a particular member state. As under the previous rules. new deadlines apply for submitting a claim and for the processing of refunds by the authorities. it should register in that country and recover VAT through its VAT registration (periodic returns). making any necessary adjustments to their internal systems. known as the 8th VAT Directive system.

The table shows the current limits in each member state. Iceland ISK 11. Norway NOK 200 NOK 2.900 Items omitted from earlier interim applications usually can be included in later applications filed in the same year. if goods are purchased for resale.380 Services are the supplies on which an EU business is most likely to be able to recover VAT incurred in another member state. as these transactions normally must be reverse charged by the customer in its country of establishment.100 ISK 50. Luxembourg EUR 50 EUR 400 Malta EUR 50 EUR 400 Netherlands EUR 50 EUR 400 Poland EUR 50 EUR 400 Portugal EUR 50 EUR 400 Romania EUR 50 EUR 400 Slovakia EUR 50 EUR 400 Slovenia EUR 50 EUR 400 Spain EUR 50 EUR 400 Sweden SEK 500 SEK 4. it is EUR 400.000 Switzerland CHF 500 CHF 500 Direct VAT recovery. Making claims Minimum amounts Time limits The application period is on a calendar year basis and the application form must be submitted by 30 September of the following year (different due dates may apply for quarterly refunds). However. the supply of goods from one member state to a customer in another member state is zero-rated (provided the customer is registered for VAT purposes elsewhere in the EU and its VAT registration number is provided to the supplier). VAT incurred on acquired services in other EU countries has been substantially reduced. Where goods have been acquired in another member state. but for interim applications. will only apply to goods delivered and consumed for business purposes within the charging member state (e. Generally. or applications for the final part of a year. Austria EUR 50 EUR 400 Services Belgium EUR 50 EUR 400 Bulgaria BGN 100 BGN 800 Croatia EUR 50 EUR 400 Cyprus EUR 50 EUR 400 Czech Republic EUR 50 EUR 400 Denmark DKK 400 DKK 3.Non-refundable VAT Minimum amounts for refund Country Annual Interim The specific items of expenditure on which VAT is recoverable vary in each member state. is EUR 50. the business will almost certainly have to register for VAT purposes in respect of the resale and will recover VAT through the VAT registration.000 Goods Estonia EUR 50 EUR 400 Finland EUR 50 EUR 400 France EUR 50 EUR 400 Germany EUR 50 EUR 400 The recovery of VAT on goods is more complex. the company does not become liable to register for VAT purposes in that other member state. With a few exceptions.g. VAT can be reclaimed provided no other VAT relief is available and that. either within or outside the member state. as a result of the transaction. The minimum for annual applications. However. the purchase and use of local office supplies). following the implementation of the new rules on the place of supply of services (also on 1 January 2010). applications may relate to a period of less than three months where the period represents the remainder of a calendar year. Greece EUR 50 EUR 400 Hungary EUR 50 EUR 400 Ireland EUR 50 EUR 400 Italy EUR 50 EUR 400 Latvia EUR 50 EUR 400 Lithuania LTL 170 LTL 1.000 UK GBP 35 GBP 295 Member states can set the minimum amount that may be recovered under each VAT refund application. 6 . therefore.

files accepted and other IT requirements vary from country to country. The term will be extended when additional information is requested and the claimant will be required to provide the information within one month. it has two months to decide on the claim. the method of filing. Supporting documentation In the first phase of an application. IT requirements All refund claims submitted according to the procedure in Directive 2008/09/EC must be filed electronically. starting from the day it confirmed receipt of the claim. It should be noted. 7 Global Tax Center (Europe) – European VAT refund guide 2013 . Once the tax authorities decide to issue a refund. that state can request additional documentation. Once the member state of refund receives the additional information. However. the refund application must be submitted electronically through the portal of the tax authorities in the country in which the claimant is established at the latest on 30 September of the calendar year following the refund period. The directive also states that when additional information is requested by the member state of refund. the tax authorities will have to pay interest. This deadline will not be extended. When more information is requested (after a first request). the member state of refund must decide on the claim within two months after the one-month period expires for the claimant to respond. such as invoices (originals or copies). however. that the European Court of Justice recently ruled that. Refunds and appeals Another important change introduced by Directive 2008/09/EC is the introduction of fixed time limits for the tax authorities to issue a decision on refund claims. The member state of refund has four months to decide on the application. certifications. in some cases. If payment of the refund is delayed. Once the application has been transferred to the state in which VAT was incurred. it has at least six months to issue its decision on the claim. the final decision should be made within eight months of receipt of the application. If the claimant does not provide the information requested. import documents or other supporting documents. a nonresident business should be able to submit duplicate tax invoices where the originals have been lost for reasons beyond its control. it must be paid within 10 business days after expiration of the above deadlines. most member states do not require any documentation other than the application form (filed in the country of residence).Procedure Filing As a general rule.

For recovery of VAT incurred before this date. Slovak Republic. Poland. Greece. Lithuania.g. Romania.  U. This should indicate that the non-EU business is a taxable person for business purposes in its own country (e.Non-EU businesses (13th Directive) The rules for non-EU businesses are similar to those for EU businesses.  Non-EU businesses usually must support claims with a certificate of “taxable status” rather than a certificate of VAT status. Luxembourg requires a reciprocity agreement with the home country of the non-EU business. Portugal. Latvia. Estonia.  A fiscal representative (for VAT refund purposes) may need to be appointed in some member states. Additional conditions may apply by individual member states to allow non-EU businesses to recover VAT. Switzerland and the U. do not allow claims unless there is a reciprocity agreement or reciprocal treatment for the recovery of VAT and other turnover taxes with the country in which the non-EU business is established.S. except that:  Bulgaria. Czech Republic. Cyprus. Croatia. businesses that are not registered in Luxembourg can recover VAT incurred on or after 1 January 1999. Germany. Spain. 8 .K. Hungary. the form IRS 6166 for US established companies). Italy. Slovenia.

 Entertainment expenses. Non-refundable VAT VAT cannot be recovered on:  The purchase. However. 9 Global Tax Center (Europe) – European VAT refund guide 2013 . A special 19% rate applies in Jungholz and Mittelberg. taxis and hire car vehicles. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Austrian VAT if the following conditions are satisfied:  The business is not registered. liable or eligible to be registered for VAT in Austria. An extensive overview of the VAT rates applied in Austria can be found at: http://ec. its seat or a fixed establishment carrying out supplies of goods or services in Austria. and there are reduced rates of 12% and 10%.  The business does not have residence. except for:  Certain tax-exempt cross-border transportation from/to non-EU countries. the Austrian tax authorities do require the appointment of an Austrian person authorized to receive documents from the authorities (“postal address” in Austria). except for business lunches/dinners where the purpose of the meeting and the identity of the participants are documented. hire.htm It is not necessary to appoint an Austrian fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive. The standard VAT rate is 20%. operation and repair of passenger motor vehicles.  Supplies for which the reverse charge mechanism applies.Austria Austrian VAT is known as “Umsatzsteuer“ (USt) or “Mehrwertsteuer“ (MwSt). and  The business has not rendered any taxable supplies in Austria. and  Electronically provided supplies where the foreign taxable person opted for application of the special regime for non-established taxable persons supplying electronic services to non-taxable persons. except driving school vehicles.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n.europa.

except where the period represents the remainder of a calendar year (e. A maximum of 160 invoices per year can be included (40 invoices per quarter). 10 . Thus. a claimant must apply for login codes with the tax authorities. This deadline will not be extended. the last month (e. According to the Federal Ministry of Finance.g. it is not possible to submit another refund claim for the remainder of a calendar year. specific software should be used. in that case. December) should not be included in the original claim if additional invoices could be received. IT requirements For Austrian-established businesses. The information required to complete the form should be uploaded manually on a line-by-line basis. if the application relates to a period of a calendar year or the remainder of a calendar year. The Austrian authorities will issue a confirmation of receipt of the VAT refund claim. Access to the web portal for submitting the VAT refund claim may be obtained by filing Form FON1 with the Austrian authorities. The application also may relate to invoices or import documents not covered by previous applications with respect to transactions carried out during the calendar year concerned. it may not be a non-established company. the amount may not be less than EUR 50. If the application is submitted by a third party. the amount for which application is made may not be less than EUR 400. Time limits The application must cover a period of not less than three consecutive calendar months (e. the third party should be an Austrian Certified Public Accountant. the company will be able to include the additional invoices in the claim for the last month. the preparation and filing of the claims form should be done through the web portal FinanzOnline. To access the FinanzOnline service.at/ for Austrian claimants) at the latest on 30 September of the calendar year following the refund period. for claims that have more than 160 invoices.Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. from 1 November to 31 December).g.gv.bmf. from 1 January to 31 March) in a calendar year and not more than one calendar year. Procedure Filing The application must be submitted electronically through the portal of the tax authorities of the country in which the claimant is established (https://finanzonline.g.

i. Once the claim is submitted. import documents. As the member state of refund. The claimant must provide the information requested within the deadline stated on the request. the Austrian VAT authorities will ask a third party service provider to prove its authorization to follow up on the status of a refund claim. or  The authorities can request additional information and notify the claimant (also via electronic means). this could be Deloitte. the company that submitted the VAT refund claim. A summary cannot be uploaded.  The authorities can reject the claim in whole or in part and notify the claimant by issuing the relevant assessment (also via electronic means). notify the claimant by issuing the relevant assessment (also via electronic means) and repay the reclaimed amount. original invoices. 11 Global Tax Center (Europe) – European VAT refund guide 2013 .  A tax representative of the taxpayer that has a power of attorney (there is no standard format for a power of attorney. Deloitte can query the status of the claim via FinanzOnline. if more than 160 invoices per year are claimed that were uploaded in XML format. Refunds and appeals The Austrian VAT authorities must issue a decision on the refund clam within four months of receipt of the claim:  The authorities can accept the claim. with a power of attorney and the number of the application. This request can be sent by email. copies of invoices. Supporting documentation No supporting documents need not be filed when filing the claim electronically. but the Austrian VAT authorities can request additional documents/information (e.). The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request.e. etc.g.  List of invoices/import documents (there are separate sections for input VAT and import VAT) where the contents for each document can be manually typed in or all documents can be uploaded in XML format (the list of acceptable XML schemes is published on the website of the Austrian tax authorities). the taxpayer will receive an instant confirmation delivered by the website. As a tax consultant. but the authorities could ask for a notarized or legalized power of attorney). referencing the application. a summary can be uploaded onto the portal FinanzOnline. however.The electronic form is divided into two main sections:  General information relating to the taxpayer and the period for which the claim is made. Follow up on submitted claims The parties permitted to follow up on a VAT refund claim are:  The applicant. If the maximum 160 invoices per year are manually uploaded on a line-by-line basis.

a proxy holder or any other person. by 30 June of the following year. If the refund is not granted.at/Service/Anwend/FormDB/_start. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. An appeal against the denied claim can be made to the Austrian tax authorities before the end of the first month following notification of the decision. if the application relates to a period of a calendar year or the remainder of a calendar year. Non-EU businesses (13th Directive) Apart from the minimum amounts. the rules for non-EU businesses have not changed. i. The bank account can be held by the claimant. Application forms can be obtained from the local VAT offices or at: https://www. It must be completed in German and in Euro. Time limits The application must cover a period of not less than three consecutive calendar months (e. Application forms The application should be made on Form U5 issued by the Austrian tax authorities (other EU forms are not accepted). The Austrian tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. the grounds for rejection of the application will be stated. The application can relate to invoices or import documents not covered by previous applications with respect to transactions completed during that calendar year. 12 . it will be processed in Euro within 10 business days after the relevant period and paid to the bank account number provided to the authorities.gv.If a refund is granted. from 1 November to 31 December). the amount may not be less than EUR 50.asp. The application must be submitted to the Austrian tax authorities within six months from the end of the calendar year in which the tax became chargeable. from 1 January to 31 March) in one calendar year and not more than one calendar year. the amount for which application is made may not be less than EUR 400.e.g. Eligibility for refund Reciprocity between Austria and the country of establishment is not required for a nonEU business to request a VAT refund.bmf. unless the period represents the remainder of a calendar year (e. Late claims will not be accepted and no extension of the deadline will be granted.g.

Alternatively. The certificate may not be older than one year.gv.Upon accessing the site. Verf18 for the relevant questionnaire and U70 for the certificate of taxable status). an original authorization should be provided. vouchers.bmf.gv. receipts or customs clearance forms (copies are not accepted). Each invoice must be mentioned in the attachment to the application. 13 Global Tax Center (Europe) – European VAT refund guide 2013 . even though this is common practice and regularly accepted (according to practical experience).htm Applications cannot be filed electronically. Otherwise. the code designation of the requested form must be indicated (U5 for the input VAT application form. Supporting documentation The following document must be submitted with the first application:  Questionnaire Verf 18 https://www. The form and supporting documentation must be sent to: Finanzamt Graz-Stadt Referat für ausländische Unternehmer Conrad von Hötzendorfstraβe 14-18 8018 GRAZ Austria T: + 43 316 88 10 F: + 43 316 81 76 08 www.  Original certificate of VAT status U70.g. bills.gv.at https://www. Foreign certificates are accepted if they at least contain the content in Form U70.at/Service/Anwend/FormDB/_start.bmf. E-invoicing Input VAT refund claims based on e-invoices are not possible in Austria because the tax authorities can request the provision of original invoices for reclaiming Austrian input VAT. Using an excel spread sheet to provide an overview of the claimed amounts generally is not permitted. managing director). a search function can be used (in German). The application must be signed by a person who is legally entitled to represent the company (e. The claimant must prove it is registered for VAT purposes in its country of residence.bmf.asp The following documents must be submitted with each application:  Original invoices.at/Steuern/Fachinformation/Umsatzsteuer/AuslndischeUnternehm er/_start. import documents.

unless these costs are incurred by a company’s staff effecting outside supplies of goods or services or by taxable persons who in turn supply the same services for consideration. 14 .  Accommodation. its seat or a fixed establishment in Belgium.  The business does not have residence. Non-refundable VAT VAT cannot be recovered on:  Manufactured tobacco.g. and  The business has not rendered any taxable supplies in Belgium. An extensive overview of the VAT rates applied in Belgium can be found at: http://ec. 6% and 0%.htm It is not necessary to appoint a Belgian fiscal representative to claim a VAT refund under Directive 2008/09/EC or the 13th Directive. The standard VAT rate is 21%. meals and beverages under an accommodation or a catering contract.  Supplies for which the reverse charge mechanism applies. hotels and restaurants).  Supplies subject to occasional taxation. except for:  Certain tax-exempt cross-border transportation from/to non-EU countries.  Spirits. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Belgian VAT if the following conditions are satisfied:  The business is not registered.europa. or  Electronically provided supplies where the foreign taxable person opted for application of the special regime for non-established taxable persons supplying electronic services to non-taxable persons. bars. except those intended for resale or supply during the performance of a service (e.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. liable or eligible to be registered for VAT in Belgium.Belgium Belgian VAT is known as “Belasting over de Toegevoegde Waarde” (BTW) in Dutch and “Taxe sur la Valeur Ajoutée” (TVA) in French. and there are reduced rates of 12%.

As a result of the new rules. As from 2013 new rules with respect to the deduction of VAT on motor vehicles have been implemented in Belgium whereas only the VAT on the professional use of the motor vehicle can be reclaimed with an absolute maximum of 50%. there are many exceptions to the restriction on the recovery of VAT related to motor vehicles. In that case. no more than 50% of the VAT can be recovered. representation offices. There are 3 methods to determine the deductible %: (i) deductible % based on the real professional kilometers driven (i. etc). Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. and goods and services relating to such vehicles.g. 15 Global Tax Center (Europe) – European VAT refund guide 2013 .e. in such cases. (ii) deductible % based on the home-office distance (commuting travel) increased with a lump sum for private use and. Besides this. if the application relates to a period of a calendar year or the remainder of a calendar year.  New vehicles within the meaning of article 28a(2) of Directive 77/388/EEC forming the subject of supplies exempt under article 28c(A)(b). the amount for which application is made may not be less than EUR 400. sales people or administrative support people located in Belgium. of which the most important are:  Vehicles intended to be sold or leased by a taxable person whose particular economic activity involves the sale or leasing of motor vehicles. In principle these new rules (3 methods) are not applicable for non-established VAT taxpayers who incur Belgian VAT on motor vehicles. this requires the VAT taxpayer to keep evidence per vehicle). It cannot however be excluded that the VAT Authorities would also apply the lump sum deductibility % of 35% for non-established VAT taxpayers. expenses incurred in the framework of an advertising event may be considered recoverable). The new rules (one of the 3 methods) will in principle be applicable for VAT taxpayers who have a presence in Belgium without having a permanent establishment for VAT purposes in Belgium and who consequently have to reclaim Belgian VAT incurred via the refund procedure (e. the private use of the motor vehicle is no longer subject to VAT (no longer VAT on the benefit in kind). or  Motor vehicles used for passenger transport.  Vehicles intended to be used solely for passenger transport for hire or reward. the amount may not be less than EUR 50. including those that can be used for other activities besides the transport of passengers. (iii) a lump sum deductible percentage of 35%. Entertainment expenses (although according to recent Belgian case law. the amount deducted may only be equal to the amount of tax that the taxable person would have had to pay if the supply had not been exempt.

Time limits
The application must cover a period of not less than three consecutive calendar
months (e.g. from 1 January to 31 March) in a calendar year and not more than one
calendar year, except where the period represents the remainder of a calendar year
(e.g. from 1 November to 31 December). The application also may relate to invoices or
import documents not covered by previous applications with respect to transactions
completed during that calendar year.
More than one year-end refund claim (annual return) may be submitted, but this
should be limited to the extent possible because some member states from which a
refund is due may not accept more than one annual or year-end refund claim.

Procedure
Filing
The application must be submitted electronically (in French, Dutch, German or
English) through the portal of the tax authorities of the country in which the claimant is
established (http://minfin.fgov.be/portail2/nl/e-services/intervat/index.htm for Belgiumestablished companies) at the latest on 30 September of the calendar year following
the refund period. An extension of this deadline is not possible. The request must be
submitted by an authorized person, who should install the digital certificate needed to
file the return on his computer or who should have the digital certificate available on
CD ROM, USB Stick or Smartcard to be able to sign the application.
The VAT refund claim can be submitted by a third party that is a non-established
company/person provided the third party has a digital certificate to sign the VAT refund
application.
When acting as the member state of establishment, the Belgian VAT authorities will
issue a confirmation of receipt of the VAT refund claim.
When acting as the member state of refund, the Belgian VAT authorities will issue a
confirmation of receipt of the VAT refund claim. According to Administrative Circular
Letter 20/2009, the authorities should issue confirmation of receipt within 24 hours
from the time it received the application.

IT requirements
Belgian taxpayers registered for VAT purposes can file their refund claim electronically
using the INTERVAT web service of the Belgian tax authorities.
Prior registration is not required. Access is granted using a Belgian E-ID card or a
class 3 digital certificate (Isabel, Globalsign).

16

The preparation and filing of the form should be done through the website of the tax
authorities. A file may be uploaded in XML format to complete the form. Guidance for
filing the form is available at: http://minfin.fgov.be/portail2/nl/eservices/intervat/calendrier.html
The electronic form is divided into three main sections:
 General information relating to the taxpayer and the period for which the refund is
requested;
 List of invoices in which each document can be manually typed in or all documents
can be uploaded in XML format (the list of XSD schemes to be used is published
on the website of the tax authorities);
 Annexes: scanned invoices/annexes can be uploaded taking the following into
account:
 Maximum one file per country for which a refund is requested;
 File types accepted: JPEG, PDF or TIFF;
 Maximum file size: 5MB; and
 Standard scanning preference: Black and white/maximum 200 dpi.
Once the claim is submitted, the taxpayer will receive a confirmation from the website,
referencing the number of the application.

Follow up on submitted claims
The claimant or its agent can follow up on a refund claim. In principle, the Belgian VAT
authorities will require a power of attorney indicating that the person contacting the
Belgian VAT authorities is authorized by the claimant to contact them. There is no
specific format for the power of attorney, but it should be printed on the letterhead of
the claimant and be signed by the claimant.
It is also advisable to attach a proof of signature to the power of attorney to evidence
that the person that signed the power of attorney can legally bind the claimant. The
power of attorney does not need to be notarized or legalized.
When acting as the member state of refund, the Belgian authorities, in principle, will
require a third party service provider to prove its authorization to follow up on the
status of a VAT refund claim for its client.

Supporting documentation
The general threshold for the submission of an electronic copy of an invoice is where
the taxable basis on the invoice or import document is EUR 1,000 or more (EUR 250
for invoices relating to fuel costs). The serial number used in the application form
should be included on the documents.
The Belgian authorities can request additional documents/information (e.g.
authorization document from a foreign taxpayer stating that the payment may be
granted to a third party).

17

Global Tax Center (Europe) – European VAT refund guide 2013

Refunds and appeals
The Belgian VAT authorities must issue their decision on a refund application within
four months of receipt of the request:
 The authorities can accept the claim and notify the claimant via electronic means;
 The authorities can reject (in whole or in part) the claim and notify the claimant via
registered mail;
 The authorities can request additional information and notify the claimant via
electronic means. The claimant must provide all information within one month of
receipt of the notification.
The period in which the authorities must make a decision will be extended to six
months where additional information is requested or eight months where the
authorities request additional information after a first request.
If a refund is granted, it will be processed in Euro within 10 business days after the
relevant period to the bank account number provided to the authorities. This bank
account can be held by the claimant, a proxy holder or any other person.
The Belgian tax authorities will be liable for late payment interest if the refund is not
processed in a timely manner.
If the refund is not granted, the grounds for rejection of the application will be stated.
An appeal against the denied claim may be made to the Belgian VAT authorities
before the end of the third calendar year following the notification of the rejection
decision.

Non-EU businesses (13th Directive)
Eligibility for refund
Reciprocity is not required.

Making claims
Minimum amounts
If the application relates to a period of less than one calendar year but not less than
three months, the amount for which application is made may not be less than EUR
200; if the application relates to a period of a calendar year or the remainder of a
calendar year, the amount may not be less than EUR 25.

Time limits
The application must cover a period of not less than three consecutive calendar
months (e.g. from 1 January to 31 March) in one calendar year and not more than one
calendar year, except where the period represents the remainder of a calendar year
(e.g. from 1 November to 31 December). The application can relate to invoices or
import documents not covered by previous applications with respect to transactions
completed during that calendar year.

18

The application must be submitted to the Belgian VAT authorities at the latest on 30
September of the calendar year following the refund period. An extension of the
deadline will not be granted.

Application forms
The application can be made on Form 821, issued by the Belgian tax authorities (other
EU forms will be accepted if they at least contain the content as in Form 821). The
application must be completed in triplicate in Dutch,French or German and in Euro.
Application forms may be obtained at the address mentioned below.
While forms supplied by the tax authorities of any EU member state are accepted, it is
preferable to have the form printed in the same language as used in the application.
Each invoice must be mentioned and provided in the attachment to the application
form.
An excel spread sheet may be used to provide an overview of the claimed amounts.
The application must be signed by a person who is legally entitled to represent the
company (e.g. managing director). Otherwise, a letter of authority should be provided.
The form and supporting documentation must be sent to:
Centraal Bureau voor buitenlandse belastingplichtigen
Dienst terugbetalingen
Financietoren
Kruitduinlaan 50, Bus 3626 (Verdieping 18/R)
1000 BRUSSEL
België
Or
Bureau Central de TVA pour les Assujettis Etrangers (BCAE)
Service de remboursements
Tour Des Finances
Boulevard du Jardin Botanique 50 – boit 3626 (Etage 18/R)
1000 BRUXELLES
Belgique
T: + 32 2 577 40 40
F: + 32 2 579 63 58
vat.refund.ckbb@minfin.fed.be
www.minfin.fgov.be

Supporting documentation
The following documents must be submitted with each application:
 Original invoices, import documents or credit notes (copies are accepted if the
originals are lost and the copies are certified by the supplier). The serial number
used in the application form must be included on the documents;

19

Global Tax Center (Europe) – European VAT refund guide 2013

 When outgoing transactions have been carried out:  A copy of the relevant contract(s).  When reverse charge transactions have been carried out:  A certificate from the co-contractor stating that he actually paid the Belgian VAT due.  A description of the use of the motor vehicle.  A translated and legalised letter of authority if a third party submits an application on the behalf of the claimant. and  A description of the use of the previous motor vehicle if it was purchased in Belgium. E-invoicing There is no specific procedure to reclaim VAT under Directive 2008/09/EC or the 13th Directive on the basis of e-invoices. 20 . the transactions carried out in Belgium and the persons who have declared the Belgian transactions (with an email address if possible).  A copy of the outgoing invoice(s).  An original certificate of VAT status confirming that the claimant is registered for VAT purposes in its country of residence. The following information must be submitted with the application if VAT is recovered on motor vehicles:  A copy of the certificate of registration. and  A letter describing the activities of the company. The certificate may not be more than one year.

and  The business has not rendered any taxable supplies in Bulgaria. Non-refundable VAT VAT cannot be recovered on:  Goods or services intended for making VAT-exempt supplies. fixed establishment. management address. and there are reduced rates of 9% and 0%. permanent address or usual residence in Bulgaria. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Bulgarian VAT if the following conditions are satisfied:  The business does not have its registered seat. excluding the driver’s seat).  Goods or services intended for “not-for-consideration” supplies or for activities different than the economic activities of the person. 21 Global Tax Center (Europe) – European VAT refund guide 2013 .htm It is not necessary to appoint a Bulgarian VAT agent to claim a VAT refund based on Directive 2008/9/EC. and  Supplies for which the reverse charge mechanism applies. except for:  Supplies subject to the 0% rate.  Entertainment expenses.Bulgaria Bulgarian VAT is known as “Данък върху добавената стойност”(ДДС). although such an appointment should be made for 13th Directive reclaims.  Transportation services and ancillary services.  The business uses the goods and/or services for taxable supplies made outside Bulgaria for which VAT should have been recoverable had the supplies been made in Bulgaria or for the above-mentioned taxable supplies in Bulgaria.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n.  Acquisition of a motorcycle or passenger car (with less than five seats. The standard VAT rate is 20%.europa. An extensive overview of the VAT rates applied in Bulgaria can be found at: http://ec. although certain exceptions apply.  The business is registered for VAT purposes in the EU country in which it is established.

and  Email address.bg/ for companies established in Bulgaria) at the latest on 30 September of the calendar year following the refund period. The application also may relate to invoices or import documents not covered by previous applications with respect to transactions carried out during that calendar year. unless the period represents the remainder of a calendar year (e. Time limits The application must cover a period of not less than three consecutive calendar months (e. the Bulgarian tax authorities will notify the taxable person once the request is forwarded to the member state of refund. improvement or operation of a motorcycle or passenger car. Procedure Filing The application must be submitted electronically (in Bulgarian or English) through the portal of the tax authorities in the country in which the claimant is established (https://inetdec. 22 . if the application relates to a calendar year or the remainder of a calendar year. it should contain the following information about the authorized person:  Name. the amount for which application is made may not be less than BGN 800 (approximately EUR 400).nra. as well as for transport services or taxi transport with a passenger car. The application may be submitted by an authorized person and in that case. When acting as the member state of establishment. from 1 November to 31 December). repair. another claim can be submitted if it is for an amount greater than BGN 100. the amount may not be less than BGN 100 (approximately EUR 50).  VAT number or tax ID. from 1 January to 31 March) in one calendar year and not more than one calendar year. If the claimant receives additional invoices in the calendar year after submitting the refund claim.g. and  Goods that have been confiscated by the state or a building that has been demolished because it was unlawfully constructed. Another notification will be given to the taxable person once the refund state confirms receipt of the application.  Address and code of the country of establishment.g. No extensions to this deadline will be granted. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. Goods or services related to the maintenance.

Also when acting as the member state of refund. Once the claim is submitted. because the member state of establishment should determine how this authorization should be provided. the Bulgarian tax authorities may request copies (or originals) of invoices and import documents after the VAT refund claim is submitted.  Have Adobe reader installed.  Information on purchase invoices. the taxpayer will receive a confirmation from the website.” The electronic form is divided into three main sections:  General information relating to the taxpayer. IT requirements Bulgarian taxpayers registered for VAT purposes can file their refund claims electronically on the website of the Bulgarian tax authorities: https://inetdec. referencing the application. The power of attorney must be notarized and apostilled (for some countries).nra. PDF. the claimant must:  Submit an application to use the electronic services of the National Revenue Agency. To access the online system.CSV.  Maximum file size: 5MB.bg/. A file may be uploaded to complete the form. Supporting documentation Copies of invoices and import documents need not be submitted with each application. TIFF or zip. 23 Global Tax Center (Europe) – European VAT refund guide 2013 . and  Annexes: scanned invoices/annexes can be uploaded taking the following into account:  File types accepted: JPEG.  Information on the import documents. the Bulgarian tax authorities will not request written confirmation that the third party following up on a claim is authorized. The uploaded file should be in text format with coding UTF-8 and named “VATREFUND. However. the Bulgarian tax authorities will issue confirmation of receipt of the VAT refund claim. When acting as the member state of refund. and  Have an electronic signature issued by a provider certified by the Bulgarian Communications Regulation Commission. Follow up on submitted claims The claimant or a third party authorized by the claimant via a written power of attorney can follow up on the VAT refund claim. the relevant period and the amount of the refund claim.

Refunds and appeals
The Bulgarian tax authorities must issue a decision on the refund claim within four
months after receipt of the claim:
 The authorities can accept the claim and notify the claimant via electronic means;
 The authorities can reject the claim in whole or in part and so notify the claimant via
electronic means; or
 The authorities can request additional information and notify the claimant via
electronic means. The claimant must provide all information within of one month of
receipt of the request.
The period in which the authorities must make a decision will be extended to six
months where additional information is requested or eight months where the
authorities request additional information after a first request.
If a refund is granted, it will be paid in Bulgarian leva (BGN) within 10 business days
after the relevant period and paid to the bank account number provided to the
authorities. This bank account can be held by the claimant, a proxy holder or any other
person.
The Bulgarian tax authorities will be liable for late payment interest if the refund is not
processed in a timely manner.
If the refund is not granted (specifically or implicitly), the grounds for rejection of the
application will be stated. An implicit refusal is also possible. An appeal against the
denied claim can be made to the Bulgarian tax authorities within 14 days from the date
the rejection was delivered or, in the case of an implicit rejection, when the relevant
period expires for the issuance of the authorities’ decision on the claim. All relevant
documents and evidence must be annexed to the appeal. If the appeal is
unsuccessful, the claimant may resort to the administrative court.

Non-EU businesses (13th Directive)
Eligibility for refund
Reciprocity is required. The following countries have reciprocity agreements with
Bulgaria (and are included on a list published by the Ministry of Finance): Canada,
Croatia, Iceland, Japan, Korea (R.O.K.), Macedonia and Norway. However, as the list
has not been updated recently, reciprocity should be analyzed on a case-by-case
basis.

Making claims
Minimum amounts
If the application relates to a period of less than one calendar year but not less than
three months, the amount for which the application is made may not be less than BGN
400 (approximately EUR 200); if the application relates to a period of a calendar year
or the remainder of a calendar year, the amount may not be less BGN 50
(approximately EUR 25).

24

Time limits
The application must cover a period of no less than three consecutive calendar
months (e.g. from 1 January to 31 March) in one calendar year and not more than one
calendar year unless the period represents the remainder of a calendar year (e.g. from
1 November to 31 December). The application also may relate to invoices or import
documents not covered by previous applications that concern transactions carried out
during that calendar year.
The application must be submitted to the Bulgarian tax authorities within six months
from the end of the calendar year in which the tax became chargeable, i.e. by 30 June
of the following year. Late claims are not accepted.

Application forms
The application must be made on a specific form prescribed by Ordinance N10/24.08.2006 and signed by the VAT agent. The application must be completed in
Bulgarian, although the name and address of the claimant must be completed in the
official language of the country in which the claimant is established. The claim must be
submitted in BGN. All invoices must be listed in attachment to the application form. An
excel spread sheet may be used to provide an overview of the claimed amounts.
The form and supporting documentation must be sent to:
Territorial Directorate of the National Revenue Agency— Sofia
21, Aksakov Str.
1000 Sofia, Bulgaria
Tel. (+359 2) 98 59 38 01
The official website of the National Revenue Agency is: www.nap.bg
Applications cannot be filed electronically.

Supporting documentation
The following documents must be submitted with each application:
 Original invoices, import documents or credit notes (copies are not accepted). The
serial number used in the application must be included on the documents;
 A summary of the submitted invoices. All invoices must be mentioned in the
summary to provide an overview of the claimed amounts and an excel spread
sheet may be used for this purpose. The summary is included in the application
form;
 An original certificate of VAT status confirming that the claimant is registered for
VAT purposes in its country of residence. The certificate may not be more than one
year old;
 An original declaration from the nonresident business confirming that it did not
have a place of business and did not undertake any taxable activities in Bulgaria
during the period in respect of which it is making the claim and that the expenses
were incurred only for business purposes; and
 An original power of attorney authorizing the VAT agent to represent the person
before the tax authorities.
During the VAT refund procedure, the tax authorities may request additional
documents.
25

Global Tax Center (Europe) – European VAT refund guide 2013

E-invoicing
There is no specific procedure to reclaim VAT based on Directive 2008/09/EC or the
13th Directive on the basis of e-invoices.

26

Croatia

th

Croatia is expected to become the 28 EU member state as of 1 July 2013. Hence in
2013 there are two Value Added Tax (“VAT”) refund processes for non-residents i.e.
covering the first half of 2013 and then the second half of 2013. While the “old” VAT
refund process is detailed in the current VAT legislation, the expected VAT refund
process for the second half of the year ‘2HY 2013’ is currently only available in the
February 2013 draft VAT Bill issued by the Croatian Ministry of Finance. Provisions of
this draft VAT Bill are to be used as merely as guidelines at this stage. Deloitte Croatia
should be contacted for further inquiries relating to 2HY 2013 VAT refund process.
Croatian VAT is known as “Porez na dodanu vrijednost (PDV)”.
The standard VAT rate is 25%, with reduced rates of 10% and 5%.
It is not necessary to appoint a fiscal representative to claim a VAT refund; however, if
appointed, the fiscal representative must be a domestic VAT taxpayer.

First half of 2013 - EU and non EU businesses
Eligibility for refund
A foreign taxable person is entitled to recover Croatian VAT if the following conditions
are satisfied:
 The business is not registered, liable or eligible to be registered for VAT in Croatia;
 The business does not have residence, its seat or a fixed establishment in Croatia;
 The business has not rendered any taxable supplies in Croatia, except for:
 Transport and anciliary services, which are VAT exempt; and
 Supplies for which the reverse charge mechanism applies.
Reciprocity between Croatia and the claimant’s country of establishment is required.

Non-refundable VAT
VAT cannot be recovered on:
 Entertainment expenses;
 Acquisition and lease of vessels used for entertainment purposes including all
related goods and services;
 Acquisition of aircrats, cars and other means of personal transportation including all
related goods and services;
27

Global Tax Center (Europe) – European VAT refund guide 2013

Every single invoice per which VAT is claimed has to be mentioned in the attachment of the application form. Blank application forms may be obtained at the below address: http://www.g.porezna-uprava. from 1 November to 31 December). Zagreb Regional Office Avenija Dubrovnik 32 10 000 ZAGREB CROATIA The Croatian tax authorities will issue a confirmation of the receipt of the VAT refund claim upon filing. Time limits The application must cover a period of not less than three consecutive calendar months (e.hr/propisi/obrasci. In order to exercise their right to VAT refund. from 1 January to 31 March) in one calendar year and not more than one calendar year. An extension of this time limit is not possible. EUR 150). Procedure Filing The application should be made by means of the application form ZP-PDV issued by the Croatian tax authorities. 28 .g. The application must be submitted to the Tax authorities at the latest on 30 June of the calendar year following the refund period. Otherwise a letter of authority should be provided. It should be completed in either Croatian or English. It is allowed to use an Excel sheet to provide an overview of the claimed amounts. Supplied goods and provided services which are VAT exempt. Making claims Minimum amounts The minimum amount for which application is made may not be less than HRK 1. unless the period represents the remainder of a calendar year (e.000 (approx. The application also may relate to invoices or import documents not covered by previous applications and which concern transactions completed during that calendar year. foreign taxable persons should submit their refund application form and supporting documentation to: The Ministry of Finance – Tax Administration.asp?sel=PDV&sid=16&id=b04d3 The application should be signed by a person who is legally entitled to represent the company (managing director).

if the originals are lost and the copies are certified by the supplier). and  A bank account certificate. prior to the VAT refund application. This certificate should relate to the refund period and must not be older than six months.  The Croatian VAT authorities reject the refund claim in whole or in part.  A certificate of Personal Identification Number (OIB) which serves as tax number. etc.  An original certificate of VAT status.g.  A translated and legalized letter of authority if a third party submits (fiscal representative) an application on the claimant’s behalf. There is no specific format for this power of attorney. the claimant is to be registered with the Tax authorities and a respective identification number is granted. import documents or credit notes (copies are accepted. It should nevertheless be printed on the claimant’s letterhead paper and should be signed. The Croatian authorities can request additional documents/information if needed (e. 29 Global Tax Center (Europe) – European VAT refund guide 2013 . the Tax authorities shall cancel the original invoices by placing a seal and a label “Right to tax refund exercised” before returning them to the claimant. proof that claimant did not provide taxable deliveries in Croatia. The power of attorney may need to be notarized and legalized depending on the country of the claimant.Supporting documentation The following documents must be submitted with each application:  Original invoices. The serial number as used in the application form should be mentioned on the documents. service agreements. It is also advisable to attach a proof of signature to the power of attorney to evidence that the person signing the power of attorney can legally bind the claimant. If a refund is approved. Follow up on submitted claims The Croatian VAT authorities will in principle require a power of attorney indicating that the person contacting the Croatian VAT authorities is authorized by the claimant. Refunds and appeals The Croatian VAT authorities must issue a decision on the refund claim within six months of the receipt of the claim:  The Croatian VAT authorities accept the refund claim. It should also be translated and legalized.). The claimant must prove that he is registered for VAT purposes in his country of residence.  The Croatian VAT authorities request additional information.

The costs of transfer are borne by the claimant. and  Supplies for which the reverse charge mechanism applies. If additional information is requested.Tax authorities shall transfer the claimed amount of VAT to the taxpayer’s nonresident HRK account opened with a bank located in the Republic of Croatia authorized for international business transactions. and  Supply of goods which the claimant (non-resident) transports out of the EU area. which are VAT exempt. its seat or a fixed establishment in Croatia. the amount for which application is made may not be less than EUR 400. The transfer may also be made on a claimant’s representative bank account in Croatia. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. and specified on the refund application by the claimant or its representative. Second half of 2013 . The claimant can appeal to the Croatian tax authorities within 30 days from the date of the rejection decision.EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Croatian VAT if the following conditions are satisfied:  The business is not registered. Non-refundable VAT VAT cannot be recovered on:  Entertainment expenses. if the application is for a calendar year or the remainder of a calendar year..  Acquisition of aircrats. 30 . the amount may not be less than EUR 50 (or equivalent currency for each member state).  Acquisition and lease of vessels used for entertainment purposes including all related goods and services.  The business has not rendered any taxable supplies in Croatia.  Supplied goods and provided services which are VAT exempt. cars and other means of personal transportation including all related goods and services. except for:  Transport and anciliary services. the grounds for rejection will be stated. If the refund is rejected (in part or wholly). There may be some exceptions to the above restrictions. liable or eligible to be registered for VAT in Croatia. the applicant should provide all information within a timeframe of one month upon receipt of the notification.  The business does not have residence.

unless the period represents the remainder of a calendar year (e. The Croatian tax authorities will issue a confirmation of the receipt of the VAT refund claim upon filing. The power of attorney does not need to be notarized or legalized.Time limits The application must cover a period of not less than three consecutive calendar months (e. It is also advisable to attach a proof of signature to the power of attorney to evidence that the person signing the power of attorney can legally bind the claimant.g. Follow up on submitted claims The Croatian VAT authorities will in principle require a power of attorney indicating that the person contacting the Croatian VAT authorities is authorized by the claimant. Filing The application must be submitted electronically (in Croatian or English) through the portal of the tax authorities in the country in which the claimant is established of the taxable persons at the latest on 30 September of the calendar year following the refund period. IT requirements This is yet to be determined.  A description of the the claimant’s business activity for which the goods and services are acquired. and  A bank account certificate. The application also may relate to invoices or import documents not covered by previous applications and which concern transactions completed during that calendar year.  The claimant’s VAT certificate.  Proof that claimant did not perform taxable operations in Croatia. IT requirements have not been defined in the draft VAT Bill but Croatian taxpayers registered for VAT purposes are expected to be allowed to file their refund claim electronically using the INTERVAT web service of the Croatian tax authorities. 31 Global Tax Center (Europe) – European VAT refund guide 2013 .  An electronic copy of invoices per which refund is claimed. from 1 November to 31 December). There is no specific format for this power of attorney. It should nevertheless be printed on the claimant’s letterhead paper and should be signed.g. The application should include following:  The claimant’s name and full address as well as the period to which the claim refers to. from 1 January to 31 March) in one calendar year and not more than one calendar year.

The applicant must provide all information within one month of the request. or  The authorities can request additional information and notify the applicant via electronic means. it will be paid in Euro within 10 business days after the relevant period and paid to the bank account number provided to the authorities. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. If a refund is granted. the Croatian authorities will in principle request a third party to provide its authorization to be able to follow up on the status of a claim. If the refund is rejected (in part or wholly).As the member state of refund. Second half of 2013 . Tax authorities shall transfer the claimed amount of VAT to the taxpayer’s non-resident HRK account opened with a bank located in the Republic of Croatia authorized for international business transactions.g. 32 . The costs of transfer are borne by the claimant. and specified on the refund application by the taxpayer or its representative. the grounds for rejection will be stated. Refunds and appeals The Croatian authorities must issue a decision on the refund claim within four months:  The authorities can accept the refund claim and notify the claimant via electronic means. The claimant can appeal to the Croatian tax authorities within 30 days from the date of rejection. authorisation document from foreign taxpayer stating that the payment may be made to a third party).Non-EU business (13th Directive) The rules set out for the first half of 2013 will apply in the second half of 2013 with only minor changes relating to procedure of making claim and decision deadlines. Should the payment not be processed in due time. The transfer may also be made on a claimant’s representative bank account in Croatia. late payments interests are due by the Croatian VAT authorities. Supporting documentation The Croatian authorities can request additional documents / information if needed (e.  The authorities can reject the refund claim in whole or in part and notify the applicant via registered mail.

Eligibility for refund Reciprocity between Croatia and the claimant’s country of establishment is still required. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. If the application relates to a period of a calendar year or the remainder of a calendar year. 33 Global Tax Center (Europe) – European VAT refund guide 2013 . the grounds for rejection will be stated. the amounts for which application is made may not be less than EUR 400. The claimant can appeal to the Croatian tax authorities within 30 days from the date of the rejection decision. If the refund is rejected. Refunds and appeals The Croatian VAT authorities must issue a decision on the refund claim within eight months of receipt of the claim. the amount may not be less than EUR 50.

Non-refundable VAT VAT cannot be recovered on:  Non-business supplies. liable or eligible to be registered for VAT in Cyprus.g.  Supplies or imports of ordinary passenger cars. its seat or a fixed establishment in Cyprus. with reduced rates of 8% and 5%. e. if a supply has both business and non-business purposes.  Supplies for which the reverse charge mechanism applies. The standard VAT rate is 18% (as from 14 January 2013). On 13 January 2014. and  Electronically provided supplies where the foreign taxable person opted for the application of the special regime for non-established taxable persons supplying electronic services to non-taxable persons.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n.htm It is not necessary to appoint a Cyprus fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive. An extensive overview of the VAT rates applied in Cyprus can be found at: http://ec.Cyprus Cypriot VAT is known as “Foros Prostithemenis Axias” (ΦΠΑ). cars and antiques for which the VAT margin scheme is used. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Cyprus VAT if the following conditions are satisfied:  The business is not registered. VAT can be reclaimed only on the business portion of the supply.  The business has not rendered any taxable supplies in Cyprus. the standard and reduced rates will respectively be increased to 19% and 9%.  Supplies subject to occasional taxation.  Certain second-hand goods.europa.  The business does not have residence. except for:  Certain tax-exempt cross-border transportation from/to non-EU countries. 34 .

and  Goods and services. No further claims can be made once an annual claim is submitted.mof. although amounts cannot be changed. the amount for which application is made may not be less than EUR 400.cy/VATiSee/index_cyprus_vat_en. the amount may not be less than EUR 50 (or equivalent currency for each member state). The claimant must register to obtain access to the website of the authorities for filing the VAT refund claim: https://refundeu. the provision of entertainment to directors or persons otherwise engaged in the company’s management.gov. if the application is for a calendar year or the remainder of a calendar year. purchased for resale and that are for the direct benefit of travelers. such as hotel accommodation. which can be a non-established company.html. from 1 November to 31 December).cy/VATiSee/index_cyprus_vat_en.vat. unless the provision of entertainment in these cases is incidental to the provision of entertainment to other persons. and if the claimant is a corporation. The request may be submitted by the claimant or an authorized third party.gov. Procedure Filling The application must be submitted electronically (in English) through the portal of the tax authorities in the country in which the claimant is established (https://refundeu. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. from 1 January to 31 March) in one calendar year and not more than one calendar year.html for companies established in Cyprus) at the latest on 30 September of the calendar year following the refund period. The application also may relate to invoices or import documents not covered by previous applications and which concern transactions completed during that calendar year. the claimant can submit another claim (an annual claim) that can cover any expenses not previously claimed. Time limits The application must cover a period of not less than three consecutive calendar months (e.g. provided the third party has the access codes granted by the claimant. Business entertainment and hospitality expenses. A submitted claim can be corrected.  Supplies used or to be used to make a supply in Cyprus. In such a case.vat.g. 35 Global Tax Center (Europe) – European VAT refund guide 2013 . unless the period represents the remainder of a calendar year (e. It should be noted that some countries do not allow claimants to amend an application for a VAT refund in another EU member state.mof. This deadline will not be extended. except the provision of entertainment to employees.

taxable amount. The application will be examined by the Cyprus VAT authorities and then forwarded to the tax authorities of the member state in which the business expenses were incurred for further examination before the latter authorities issue a refund.gov.e.  Section D—Information about the operations at import (i. a description of the transactions. address. The electronic form is divided into six main sections:  Section A—Information about the claimant (i. address. supplier’s name. etc.e. file type. telephone number. description of the goods. a description of the goods. Once the claim is filed. general information relating to the taxpayer and the period for which the claim is made). the Cypus tax authorities will issue an electronic confirmation of receipt of the refund claim. To submit an electronic application for a VAT refund. When acting as the member state of refund. pro rata calculations.mof. name and description). the Cyprus tax authorities will issue an electronic confirmation of receipt of the refund claim.g. An XML file can be uploaded to provide this information. although no specific software is required. The maximum size of the files in total must not exceed 5MB.  Section F—Attachments (i. etc. IT requirements Cyprus enterprises that are liable to register under Cyprus VAT law can claim the VAT paid for business expenses incurred in other European countries by submitting an electronic application on a dedicated website of the Cyprus VAT authorities. JPEG. prefix.  Section C—Bank account details for the refund. referencing the application. country code.e. For more information on the above procedures.  Section E—Information about the purchases (i. country prefix. the claimant can call +357 22 601852 or send an email to: operations@vat. identification number. issuing date of invoices.cy Prior registration is not necessary to access the system. country. The uploaded file can be in PDF. a description of the transactions. 36 .e. a Cyprus business must:  Read the Installation Guide for installing the VAT Refund System. the winzip program should be downloaded and run).). TIFF format or in a zip format. telephone. supplier’s name. the taxpayer will receive an instant confirmation from the website.  Download and save the VAT Refund System on its computer (if the zip file of the VAT Refund System cannot be ‘unzipped’ on the taxpayer’s computer.g.  Section B—Information about the representative of the claimant.When acting as the member state of establishment. deductions (e. An automatic upload is possible to prepare the claim. pro rata calculations. reference number of invoices.). deductions (e.

If a claimant does not respond to contact by the authorities within one month. the claim will be automatically rejected. The Cyprus tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. Each country will carry out an examination as to whether the claimant exists. the Cypriot authorities will not request a third party to provide a copy of a power of attorney to be able to follow up on the status of a claim. The Cyprus VAT authorities can request additional documents/information if needed. Supporting documentation The general threshold for the submission of an electronic copy of an invoice is where the taxable basis on the invoice or import document is EUR 1.  The authorities can reject the claim in whole or in part and notify the claimant via registered mail. As the member state of refund. The claimant can appeal to the Minister of Finance and request the re-examination of the application within 60 days from the date of the rejection letter or decision. its representative or another party that received the passwords from the claimant or its representative. the threshold for providing a copy is set at EUR 250. it will be processed in EUR within 10 business days of the decision to the bank account number provided to the authorities. where the invoice relates to fuel costs. or  The authorities can request additional information and notify the claimant via electronic means. a proxy holder or any other person. However. Any person with the access passwords can follow up. Refunds and appeals The Cyprus VAT authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the refund claim and notify the claimant via electronic means. This bank account can be held by the claimant.000 or more. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. If a refund is approved. 37 Global Tax Center (Europe) – European VAT refund guide 2013 . The access codes can be obtained from the claimant. The claimant must provide all information within one month of the request. but will not check its contact details. they generally will provide the claimant with the information requested. the grounds for rejection will be stated. If the claimant contacts the authorities.Follow up on submitted claims Follow up on a claim can be done electronically by any person with the login details. The VAT authorities will contact the claimant (if needed) via email or telephone. If the refund is rejected. The serial number used on the application form should be included on the documents.

However. the amount may not be less than EUR 25. Cyprus has concluded reciprocity agreements with Israel and Switzerland. The application also may relate to invoices or import documents not covered by previous applications with respect to transactions carried out during that calendar year. although the VAT Commissioner may request such an appointment. If the application relates to a period of a calendar year or the remainder of a calendar year. If a non-EU country allows recovery of VAT or other turnover taxes by Cyprus businesses. Cyprus VAT will not be recoverable. unless the period represents the remainder of a calendar year (e. but does not specifically allow VAT recovery by Cyprus businesses. managing director).e. The form can be obtained from the local VAT offices or downloaded (see below). by 30 June of the following year).g. Otherwise.Alternatively. The application must be completed in Greek and be signed by a person who is legally entitled to represent the company (e. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months.g. 38 . from 1 January to 31 March) in one calendar year and not more than one calendar year. where the non-EU country has a recovery mechanism. Eligibility for refund Reciprocity is required. Time limits The application must cover a period of not less than three consecutive calendar months (e. Non-EU businesses do not have to appoint a Cyprus fiscal representative. Late claims will not be accepted and no extension of the deadline will be granted. The application must be submitted to the Cyprus VAT authorities within six months from the end of the calendar year in which the tax became chargeable (i. the claimant can appeal to the high court within 75 days from the date of the rejection letter or decision. Application forms The application should be made on Form VAT 109 issued by the Cyprus VAT authorities. the amounts for which application is made may not be less than EUR 205. Non-EU business (13th Directive) The rules for non-EU businesses have not changed. from 1 November to 31 December). Cyprus will permit the recovery of VAT by businesses from that country.g. a letter of authority must be provided.

The form and supporting documentation must be sent to: Minister of Finance Customs and Excise Department VAT Service 1471 Nicosia Cyprus T: +357 22 601834 F: +357 22 660484 www. 39 Global Tax Center (Europe) – European VAT refund guide 2013 .mof.  The nature of the business.gov. This certificate must contain:  The name.  An original certificate from the local authorities showing that the entity is registered for business purposes in that country.  The business name and address. An excel spread sheet may be used to provide an overview of the claimed amounts. and  Original invoices.cy/ce Supporting documentation The following documents must be submitted with each application:  An original certificate of taxable status.All invoices must be listed in the attachment to the application form. which must have been issued within the past year.  The business registration number. address and official stamp of the authority. E-Invoicing There is no specific procedure to reclaim VAT under 2008/09/EC Directive or the 13th Directive on the basis of e-invoices.

eu/taxation_customs/resources/documents/taxation/vat/how_vat_work s/rates/vat_rates_en. the amount of VAT for which the application is made may not be less than EUR 400. if the application relates to a period of a calendar year or the remainder of a calendar year shorter than three months. The standard VAT rate is 21% and there is a reduced rate of 15%.  The business does not have residence. Non-refundable VAT VAT cannot be recovered on business representation and entertainment expenses.Czech Republic Czech VAT is known as “Daň z přidané hodnoty” (DPH). and  Supplies for which the reverse charge mechanism applies. its seat or a fixed establishment in the Czech Republic. EU businesses (Directive 2008/09/EC) Eligibility for refund An EU business registered for VAT in another EU member state is entitled to recover Czech VAT if the following conditions are satisfied:  The business is not registered or liable to be registered for VAT in the Czech Republic. An extensive overview of the the VAT rates applied in the Czech Republic can be found at: http://ec. except for:  Certain tax-exempt supplies (cross-border transportation from/to non-EU countries).pdf It is not necessary to appoint a Czech fiscal representative to claim a refund of Czech VAT based on Directive 2008/09/EC or the 13th Directive. 40 . and  The business has not rendered any taxable supplies in the Czech Republic in the relevant period. the VAT amount may not be less than EUR 50.europa. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months.

41 Global Tax Center (Europe) – European VAT refund guide 2013 . where a claimant has submitted a refund claim for the remainder of a calendar year but then receives additional invoices. The form must have an electronic signature. from 1 January to 31 March) in one calendar year and not more than one calendar year. the claimant can submit a corrected refund claim within the relevant deadlines).Time limits The application must cover a period of not less than three consecutive calendar months (e.ajp13sqli2l.mfcr. An extension of this deadline will not be granted.s.faces.g. Three different authorities in the Czech Republic are authorized to issue certificates (První certifikační a. International electronic signatures are generally not accepted by the Czech authorities.s.g.cz/adistc/adis/idpr_pub/auth/LoginPage. except for the obligation to use a digital signature. The certification authority must be provided with originals of two forms of identification of the future holder of an electronic signature and an in-person meeting must be held between the recipient of the electronic signature (or a representative holding a notarized power of attorney) and the certification agency. unless the period represents the remainder of a calendar year (e. The originals of ID cards or notarized copies should be presented. and PostSignum). The Czech tax authorities will issue a confirmation of receipt of the refund claim. A third party must obtain the electronic signature before registering on the portal.g. The application also may relate to invoices or import documents not covered by previous applications with respect to transactions carried out during that calendar year. from 1 November to 31 December). Digital certificate A digital certificate can be obtained from the provider of certification services (certification authority). The authorization to submit VAT refund claims can be obtained by a resident or nonresident third party by completing the form that can be found at: https://adisdpr. IT requirements No special IT requirements apply for applications submitted electronically. The application can be submitted by the claimant or a person authorized to act on behalf of the claimant under a valid power of attorney. A claimant may submit more than one refund claim for the remainder of a calendar year (e. eIdentity a.jsessionid=1890AD 4A2E0F8CCD55CC6703B66BBA28. Procedure Filing The application must be submitted in electronic format in Czech through the portal of the tax authorities of the country in which the claimant is established at the latest on 30 September of the calendar year following the refund period (generally the calendar year).

 The authorities can reject the claim in whole or in part and notify the claimant via registered mail. the form should be completed and filed through the web portal of the Czech tax authorities. The Czech authorities will request the power of attorney before it provides any information to a third party. The claimant can upload a document in XML format to the electronic portal. any third party can follow up with the Czech authorities on the status of the refund provided the third party is acting under a power of attorney.Specific requirements If the VAT is incurred in another EU member state. it will be paid in CZK within 10 business days after the relevant period to the bank account number provided to the authorities in the refund application. Supporting documentation Only an electronic copy of invoices for which the taxable basis of the invoice or import documents equals or exceeds the threshold of EUR 1. The Czech tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. The claimant must provide all information within one month of receipt of the request. or  The authorities can request additional information and notify the claimant via electronic means. If a refund is granted. The Czech authorities can request original invoices or any additional documents/information. No specific software is required for this upload.000 must be submitted with each application (EUR 250 for invoices relating to fuel costs). The claimant must provide additional documents and communicate with the Czech authorities in Czech. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. 42 . Follow up on submitted claims If a claimant has filed a refund claim for Czech VAT in its home country. but the power of attorney does not need to be notarized. One invoice may be included per line on the application. Refunds and appeals The Czech VAT authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the claim and notify the claimant via electronic means.

Non-EU businesses (13th Directive) Eligibility for refund Reciprocity is required. The tax authorities must issue the refund within six months from the day following the date the refund claim is submitted or the date submission issues are resolved. The claimant can appeal the decision to the Czech tax authorities within 30 days from the day following the day the decision is delivered. the amount may not be less than CZK 1.g.cz/sys/cds/scripts/tiskopisy/tiskopisy-pdf2013/5247_1. The application must be submitted to the Czech tax authorities within six months of the end of the calendar year in which the tax became chargeable. and gas and fuel costs. It is generally not possible to use an excel spread sheet to provide an overview of the claimed amounts. which currently exists with Macedonia. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months.mfcr.g. from 1 January to 31 March) in one calendar year and not more than one calendar year. the amount for which application is made may not be less than CZK 7. Form 25 5247 issued by the Czech tax authorities must be used (other EU forms will not be accepted): http://cds.pdf. if the application relates to a period of a calendar year or the remainder of a calendar year shorter than three months. i. taxi services. Time limits The application must cover a period of not less than three consecutive calendar months (e. travel costs. from 1 November to 31 December).If the refund is not granted. Norway and Switzerland. by 30 June of the following year at the latest. phone bills.000. Restrictions VAT will not be refunded for the following goods and services: goods and services for personal consumption. Application forms For 2012 VAT refunds.000. 43 Global Tax Center (Europe) – European VAT refund guide 2013 . goods and services connected with the representation of foreign persons. All invoices must be listed in the attachment to the application form. the grounds for rejection of the application will be stated. unless the period represents the remainder of a calendar year (e. accommodation and catering of foreign persons.e.

cz Applications cannot be filed electronically. Supporting documentation The following documents must be submitted with each claim:  Original invoices. The certificate may not be older than one year.e.  An original certificate of the VAT status of the claimant showing that the claimant is registered for VAT or a similar tax in its country of residence. 44 . the claimant is a taxable person not established in the EU and does not carry out supplies in the relevant period except for those listed in the VAT Act).The form and supporting documentation must be sent to: Financial Office for the Capital City of Prague Stepanska 619/28. and  A written declaration confirming that the claimant has met the requirements of the Czech VAT Act for a VAT refund (i.mfcr. receipts or customs clearance forms (copies are not accepted). bills. vouchers. E-invoicing There is no specific procedure to reclaim VAT under Directive 2008/09/EC or the 13th Directive on the basis of e-invoices. 111 21 PRAHA 1 Czech Republic T: + 42 02 24 04 11 11 F: + 42 02 24 04 31 98 http://cds.

 The business would have been liable to register for VAT in Denmark if established in Denmark. An extensive overview of the VAT rates applied in Denmark can be found at: http://ec. and  Electronically provided supplies where the foreign taxable person opted for application of the special regime for non-established taxable persons supplying electronic services to non-taxable persons. except for:  Certain tax exempt transportations by busses registered in other countries. The Faeroe Islands and Greenland are not part of Denmark or the EU. 45 Global Tax Center (Europe) – European VAT refund guide 2013 . etc.  Supplies for which the reverse charge mechanism applies. Non-refundable VAT VAT cannot be recovered on:  Meals for the owner and staff of the enterprise. The standard VAT rate is 25%.  The acquisition and operating costs connected to holiday homes. for the owner and staff of the enterprise. VAT on meals in the form of restaurant bills incurred for business purposes is partly refundable.  Certain tax-exempt cross-border transportation. weekend houses.. and  The business has not rendered any taxable supplies in Denmark. However.  The acquisition and running of places of residence for the owner and staff of the enterprise.htm It is not necessary to appoint a Danish fiscal representative to claim a VAT refund under Directive 2008/09/EC or the 13th Directive. liable or eligible to be registered for VAT in Denmark. and a reduced rate of 0%. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Danish VAT if the following conditions are satisfied:  The business is not registered.Denmark Danish VAT is known as “Mervaerdiafgift” (MOMS).eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n.europa.

000.g.g. and  The vehicle is used for business/VAT purposes for at least 10% of the annual mileage. VAT on long term leasing of passenger cars is partly recoverable under certain conditions. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. and  Payments in kind to the staff of the company.skat. unless the period represents the remainder of a calendar year (e. 46 . Danish businesses should submit the application in relation to a refund of VAT in other EU member states through the above website. however. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. the amount for which application is made may not be less than DKK 3. from 1 January to 31 March) in one calendar year and not more than one calendar year. the amount may not be less than DKK 400. VAT on business entertainment in the form of restaurant bills is partly refundable. No more than 25% of VAT may be recovered on restaurant bills and no more than 50% of VAT on hotel accommodation. However. Entertainment expenses. the cost must strictly be borne for business purposes. representation costs and gifts. The deadline will not be extended. from 1 November to 31 December). repair and operation of motor vehicles designed for the conveyance of not more than nine persons. Time limits The application must cover a period of not less than three consecutive calendar months (e. Procedure Filing The application must be submitted electronically through the portal of the tax authorities in the country in which the claimant is established (https://www. There is a right to deduct a specific amount of VAT for companies that lease passenger cars if:  The leasing period is at least six months.  The acquisition. As a general remark and in order to (partially) deduct VAT. if the application relates to a period of a calendar year or the remainder of a calendar year.dk/front/appmanager/skat/ntse?_nfpb=true&_pageLabel=login_page &nfls=false for claimants established in Denmark) The application must be filed at the latest on 30 September of the calendar year following the refund period.

English or German.  List of invoices in which each document can be manually typed in or where all documents can be uploaded in a semicolon separated format.dk/myndigheder/stat/ERST/Registration_of_NonDanish_Company__Start_-_40112 Section 14 of the registration form should indicate that the foreign non-established business is applying for an SE number only in relation to a VAT refund. The following information should be filled in:  General information relating to the taxpayer.The request may be submitted by the applicant or an authorized person. The power of attorney should state the name. The registration form can be obtained through the following website: http://www. Access is granted by using the taxpayer’s “TastSelv” code or a digital signature. IT requirements Danish taxpayers registered for VAT purposes can file a refund claim electronically using the refund menu in the “TastSelv – Erhverv” service from the Danish authorities.  File types accepted : JPEG. The power of attorney should be dated and signed by both parties and can be accepted in Danish. The form can be completed by uploading a file in CSV or TXT format. The business will gain access to “TastSelv – Erhverv” once it registers for VAT purposes in Denmark. PDF or TIFF. through the following web portal: www. it should register in Denmark for refund purposes before filing the refund claim.  Maximum file size: 5MB. 47 Global Tax Center (Europe) – European VAT refund guide 2013 . Follow up on submitted claims The claimant or a third party with a power to attorney to act on behalf of the claimant can follow up on the status of a VAT refund claim. it can request one from the homepage of the Danish tax authorities. phone number and VAT number of the claimant and the representative or third party.virk.dk. bank information and the period for which the refund is requested. taking the following into account :  Maximum one file per country for which a reclaim has been made.skat. If that person is a non-established business. If the refund is to be paid to the representative. Supporting documentation The Danish authorities can request additional documents/information.  Annexes: scanned invoices/annexes can be uploaded. If the taxpayer does not have a “TastSelv” code or digital signature. address. this also should also be included in the power of attorney.

the amount for which application is made may not be less than DKK 3. This bank account can be held by the claimant. unless the period represents the remainder of a calendar year (e. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request.000. Possible transaction costs are to be borne by the business.g.  The authorities can accept the refund claim and so inform the claimant. Non-EU businesses (13th Directive) Eligibility for refund Reciprocity is not required. If the refund is not granted. a proxy holder or any other person. the amount may not be less than DKK 400. Time limits The application must cover a period of not less than three consecutive calendar months (e. from 1 November to 31 December). If a refund is granted. the grounds for rejection of the application will be stated. from 1 January to 31 March) in one calendar year and not more than one calendar year.g. 48 . An appeal of the rejection may be made to the Danish National Tax Tribunal within three months from the notification of the rejection. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year.  The authorities can request additional information and so notify the claimant via electronic means. The Danish tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. if the application relates to a period of a calendar year or the remainder of a calendar year. The claimant must provide all information within one month of receipt of the notification. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. it will be processed within 10 business days after the relevant period and paid to the bank account number provided to the authorities.Refunds and appeals The Danish tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can reject the application in whole or in part and so inform the claimant.

Iceland.004. and the amounts stated in DKK.skat.aspx?ID=10735&newwindow=true.dk Applications cannot be filed electronically. bridge between Denmark and Sweden). All invoices must be listed in the attachment to the application form.e. English. Companies in Austria.The application must be submitted to the Danish tax authorities at the latest on 30 September of the calendar year following the refund period.malmo@skatteverket. The application must be signed by a person who is legally entitled to represent the company (e. The form must be completed in Danish.skat. applications for a refund of VAT on toll charges must be sent to the Swedish tax authorities. An excel spread sheet may be used to provide an overview of the claimed amounts. Faroe Islands. The deadline will not be extended.dk/getFile.g. However. This form can be obtained at: http://www. Germany.016 must be completed. a letter of authority should be provided. issued by the Danish tax authorities. German or Swedish. managing director).se 49 Global Tax Center (Europe) – European VAT refund guide 2013 .skat. Slovakia and Slovenia must contact: Skatteverket Utlandsenheten SE-205-31 Malmo Sweden skattekontor1.dk/getFile. Greenland.aspx?Id=39972&newwindow=true If specifications must be made. Form 31. in the case of foreign companies crossing the bridge Oeresundsbroen (i. The form and supporting documentation must be sent to: Skattecenter Toender 8/13 moms Pionér Allé 1 DK-6270 Toender Denmark T: + 45 72 22 18 18 www. Application forms The claim is made on Form 31. Application forms can be obtained from the local VAT offices or downloaded at: http://www. Poland. Otherwise. Czech Republic.

and  A certificate stating that the taxpayer has not carried out any activities in Denmark that require a VAT registration.000 that are issued by retailers or other firms whose sales are made predominantly to private consumers may be used as documentation.Companies in other countries must contact: Skatteverket Utlandsenheten SE-106 61 Stockholm Sweden stockholm@skatteverket. Supporting documentation When a non-EU business initially applies for a VAT refund in Denmark. This is stated directly on the application form. which is stated directly on the application form. The following documents must be submitted with each application:  Original invoices or import documents (copies are not accepted). Refunds and appeals The Danish tax authorities must issue a decision on the refund claim within eight months of receipt of the claim.  A certificate stating the use of the purchased goods and service covered by the claim. The business will be liable to pay possible transaction costs. The certificate may not be more than one year old. E-invoicing There is no specific procedure to reclaim VAT under Directive 2008/09/EC or the 13th Directive on the basis of e-invoices. it is not a Danish VAT number. 50 . it will be processed on the bank account number as provided to the authorities.  An original certificate of VAT status confirming that the claimant is registered for VAT purposes in its country of residence/carries out economic activities in its country of residence. If the refund is granted. However. The authorities will sign and return all original invoices and import documents to the business. it will be given a registration number. sales tickets or bills for not more than DKK 3. The registration number is strictly a VAT refund number.se Refunds of VAT on the toll charges cannot be obtained by contacting Skattecenter Toender in Denmark. which the business must use each time it applies for a VAT refund.

it has not issued such a list.Estonia Estonian VAT is called “Käibemaks. a fixed establishment or a place of residence in Estonia. Making claims Minimum amounts If the application relates to a calendar year or the remainder of a calendar year. EU businesses (Directive 2008/09/EC) Eligibility for refund To be eligible for a refund in Estonia. A VAT refund is available if an Estonian company can take a similar VAT deduction on its business expenses. Non-refundable VAT Although the Estonian government can establish a list of goods and services with respect to which the VAT is not refundable. Time limits The application must be submitted to the Estonian tax authorities by 30 September of the year following the refund period. During the refund period. VAT on accommodation costs is deductible if the trip is not for leisure purposes. the amount may not be less than EUR 400. on meals and entertainment expenses. It is not necessary to appoint a fiscal representative to claim a VAT refund based on Directive 2008/9/EC or the 13th Directive. a taxable person must not have the seat of its economic activity. This limits the VAT deduction. Only VAT incurred on business-related activities can be refunded. a taxable person supplying taxable goods or services in its country of establishment must carry out transactions and incur VAT on expenses in Estonia. 51 Global Tax Center (Europe) – European VAT refund guide 2013 . for example. if the application relates to a period of less than a calendar year. non-taxable persons and taxable persons with limited liability to VAT are not eligible for a VAT refund. the amount for which the claim is made may not be less than EUR 50.” The standard VAT rate is 20%. Thus. nor may it provide supplies in Estonia. and there are reduced rates of 9% and 0%.

The claim can be followed up by the claimant or its representative. and must be in Estonian or English. A non resident representative will need to sign an authentication contract that grants access to e-Maksuamet. In practical terms. but only up to the statutory deadline. which is not limited to calendar quarters. but a valid power of attorney will be required. For example. The form must be submitted by the claimant or an authorized person.g. The e-filing system automatically checks for mistakes in the application and notifies the person accordingly. The nonresident will receive a username. An exception to this limit is available where an application is submitted for the remainder of a calendar year (e. When acting as the member state of establishment. the Estonian authorities are not required to issue a confirmation of receipt of the VAT refund claim. mobile-ID or bank identification. called e-Maksuamet.php?id=12223 for Estonian registered claimants). from 15 November to 31 December). When acting as the member state of refund. All communications (such as a request for additional information/documents.The application must cover a period of not less than three consecutive calendar months. Procedure Filing The refund application and supporting information/documents must be submitted electronically through the portal of the tax authorities in the country in which the claimant is established (http://www. IT requirements Estonian taxpayers registered for VAT purposes electronically file their refund claim using the portal of the Tax and Customs Board. the Estonian authorities generally will not issue a confirmation of receipt of the VAT refund claim. a list of codes and a nonresident code.ee/index. announcement of decisions) are conducted electronically. it is possible to submit four quarterly claims and another one for a full calendar year. An authentication contract is concluded between a private person and the Estonian tax authorities. An authorized person filing a refund claim on behalf of the claimant can be a nonestablished company. the Estonian authorities are prepared to treat up to five timely filed refund applications from one taxpayer per year. The Estonian resident representative of a company established in Estonia may immediately proceed with using the electronic interface and login by using its Estonian ID-card. “Forgotten” invoices may be submitted in the annual application or in the application for the following periods. 52 .emta. which means that each member of a company that intends to use the Estonian portal will need to sign the authentication contract to obtain a personal e-filing code granting access to the portal.

 Other information: scanned invoices/annexes can be uploaded. The Estonian portal will accept JPEG. although it is possible to upload the data in an XML file (the format of the XML file is described at http://www.  List of invoices that can be manually typed in or on which all documents are uploaded in XML format (the list of XSD schemes to be used is published on the tax authorities’ website). which clearly displays the following information: first and last name. A claimant will need to select invoices with the largest amounts if it needs to send more invoices than is possible due to the size of the files. 53 Global Tax Center (Europe) – European VAT refund guide 2013 . the information is manually uploaded on a line-by-line basis. portal password and a nonresident code. PDF. An Estonian taxpayer applying for a VAT refund from abroad and submitting the application via e-Maksuamet must include the following information on the form:  General information relating to the taxpayer (and its representative.emta.emta. All files must be included in one zip file.php?id=26900).Registration by post is also possible. Since the contract is concluded between an individual and the Estonian Tax and Customs Board. passport number and date of expiration. Tallinn 15177.php?26703. To complete the form. Follow up on submitted claims The claimant or its representative that has a notarized power of attorney can follow up on a refund claim. country.ee/. the size of which may not exceed 5MB. A nonresident that requires portal access can print out. The authentication contract can be found at: http://www. The preparation and filing of the form is done through the tax authorities’ web portal: http://www. The document should be sent by post to the following address: Northern Tax and Customs Center Endla 8. Application forms The requirements for the application forms are set by the authorities of the country in which the claimant is established/VAT-registered. an authentication contract containing the details of a legal entity will be rejected. if applicable) and the period for which the refund is requested. When acting as the member state of refund. Estonia The tax authorities will send back a copy of the signed contract.ee/index. complete and sign two copies of an authentication contract.php?26702. The nonresident individual must send a notarized copy of his passport. The unofficial translation of this document can be found at: http://www. the Estonian authorities will request a third party service provider to prove it is authorized to follow up on the claim.emta.ee/doc. date of birth. TIFF and zip files.emta.ee/doc.

000 (EUR 250 for fuel). payment must be made within 10 business days after the decision is made by the Tax and Customs Board.06% per day) if the refund is not processed in a timely manner. The power of attorney must contain a confirmation from the foreign taxpayer it is granting the third party authority to submit the application. i. the foreign company will have to send a hard copy of the relevant power of attorney to the Tax and Customs Board at the Northern Tax and Customs Center. which is considered to have the same legal effect as a power of attorney. This is done by writing a free form notification in e-Maksuamet. The Estonian tax authorities have four months from the date of receipt of the application to issue their decision. but VAT refunds can be obtained by companies established in Iceland. For a company established in Estonia to apply for a VAT refund from abroad. Israel. the other member state or a third party. communicate with the Estonian tax authorities.  For a representative to be able to apply for a VAT refund on behalf of a foreign company. it will have to provide the power of attorney through e-Maksuamet authorizing a representative to submit and receive a refund on behalf of the company. 54 . Refunds and appeals The member state of establishment of the foreign entity has 15 calendar days to forward the application to the Estonian tax authorities.Supporting documentation The following information should be taken into account by a foreign taxpayer applying for a VAT refund from Estonia:  Scanned copies of invoices or import declarations are required when the taxable basis of the document equals or exceeds EUR 1. The decision deadline can be extended for up eight months if additional information is requested from the claimant. Interest will not be due however if the payment failed because of incorrect bank account details or the claimant did not provide additional information at the request of the authorities. The Estonian tax authorities will be liable for late payment interest (0.e. etc. There is no official list of countries for which reciprocity exists. If a refund request is granted. The requested information must be provided within one month. Norway and Switzerland. the Estonian Tax and Customs Board must provide the claimant with the reason(s) for the rejection. failure to comply could result in a negative decision or no late payment interest being paid. receive the refund. If an application is rejected. Non-EU businesses (13th Directive) Eligibility for refund Estonia refunds VAT to non-EU taxable persons on the basis of the reciprocity principle. VAT will be refunded to non-EU businesses provided the claimant’s home country grants the same rights to Estonian taxable persons. The Estonian tax authorities will contact the applicant if additional documents are needed.

php?id=26900 55 Global Tax Center (Europe) – European VAT refund guide 2013 . The minimum allowed period of the application is three consecutive calendar months. and  A certificate issued by the tax authorities of the foreign country certifying that the nonresident is registered as a VAT taxpayer in its home country. The application must be signed by an individual from the non-EU country. Time limits The application must be submitted to the Estonian tax authorities by 30 September of the year following the refund period. Application forms Form KMT is used to apply for a refund of VAT. and  Estonian residents have the right to a VAT refund in the home country of the claimant.  The amount of VAT to be refunded per calendar year is at least EUR 320.  Taxable persons in Estonia have the right to deduct input VAT paid upon the import or acquisition of goods or receipt of services from the output VAT under the same conditions.g. a head of the entity or an authorized representative.ee Information: http://www.Making claims Minimum amounts VAT paid by a third country taxable person in Estonia upon the import or acquisition of goods or receipt of services used for business purposes is refunded on the basis of a written application (Form KMT) from the taxable person if the following conditions are satisfied:  The taxable person is required to pay VAT as an undertaking in its home country.ee/index.emta. from 15 November to 31 December). except where the application is submitted for the remainder of a calendar year (e. which is not limited to calendar quarters. The form and supporting documentation must be sent to: International Taxation Division Northern Tax and Customs Center Endla 8 Tallinn 15177 Eesti (Estonia) Phone: +372 676 1187 E-mail: vatrefund@emta. Supporting documentation The following documents should be attached to the application:  Readable invoices meeting the requirements in the Estonian VAT Act and documents certifying the payment of VAT upon the import of goods.

e-invoices must be printable (printed out and included in supporting documentation) and readable. the recipient of the refund will be responsible for any transfer costs. The Estonian Tax and Customs Board marks all received original documents and will return them to the claimant.The Estonian tax authorities will verify the accuracy of the refund application and the relevant supporting documents. they will refund the amount within six months from the date the application and supporting documents are received. together with a copy of the application within one month from the date the refund is issued. If the refund is to be transmitted to a bank account of a credit institution located in a foreign country. 56 . E-invoicing E-invoices are accepted by the Estonian tax authorities. and if no further information is required. The refund will be paid to the bank account indicated in the application. To reclaim VAT under Directive 2008/09/EC or the 13th Directive.

 Goods and services used for business entertainment purposes. and  Sales of exempt transportation services and ancillary services. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person established in another EU member state is entitled to recover Finnish VAT if the following conditions are satisfied:  The business does not have a fixed establishment in Finland from which business transactions are carried out.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n.  Goods and services related to transportation between the place of residence and place of work of the taxable person or its staff. nursery. if carried out in Finland. and there are reduced rates of 14%.europa. as well as goods and services connected with it or its use. An extensive overview of the VAT rates applied in Finland can be found at: http://ec. except for:  Supplies for which reverse charge applies or supplies to the state. 57 Global Tax Center (Europe) – European VAT refund guide 2013 .  The purchase relates to business operations abroad which. Non-refundable VAT VAT cannot be recovered on:  Immovable property that the taxable person or its staff uses as a residence.  The business does not carry out any other business in the form of sales of goods and services in Finland. would have given rise to liability to account for VAT or would have entitled the entrepreneur to a VAT recovery in Finland and the business carries out such sales in its member state of establishment. e. etc.. recreational or leisure facility. 10% and 0%.htm It is not necessary to appoint a Finnish fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive. business gifts. restaurants.g.Finland Finnish VAT is known as “Arvonlisävero” (ALV) in Finnish and Mervärdesskatt” (MOMS) in Swedish. which entitle the foreign business to a deduction in that member state. The standard VAT rate is 24%.

the amount may not be less than EUR 50.  Purchases of taxable goods and services for direct benefit of passengers made in the name of a foreign travel service company. or on goods and services related to their use. from 1 January to 31 March) in one calendar year or not more than one calendar year. the application period must be adjusted accordingly. and it is also possible to make overlapping claims for the period regarding the remainder of the year. However. from 1 November to 31 December).g. the amount for which application is made may not be less than EUR 400. lease or use in professional passenger transport or for driving school purposes and passenger cars acquired solely for business purposes.aspx?culture=en-US&contentlan=2&nodeid=7958) at the latest on 30 September of the calendar year following the refund period. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. caravans. The request must be submitted by the claimant or an authorized person.vero.  Purchases intended for the private consumption of the entrepreneur or his personnel. e. hotel breakfasts. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. The maximum number of claims that can be submitted for a calendar year has not been established.fi/Public/default.550 kg. Passenger cars. Time limits The application must cover a period of not less than three consecutive calendar months (e. in such cases. The claimant can submit multiple claims for the same application period.g.  Purchases related to exempt sales of investment gold. unless the period represents the remainder of a calendar year (e. Swedish or English) through the Finnish tax portal (ALVEU system) (http://portal.g. 58 . The deadline will not be extended. input VAT is recoverable if related to vehicles and vessels acquired for sale. but have erroneously been charged with VAT. if the application relates to a period of a calendar year or the remainder of a calendar year. However. the application must be electronically (in Finnish. but the Finnish tax office recommends no more than five or six claims annually. motorcycles. and  Purchases that are VAT-exempt. vessels intended for recreational or sports purposes and aircraft with a maximum permissible take-off weight not exceeding 1. Procedure Filing With regard to companies established in Finland that are applying for a VAT refund from other member states.

the Finnish tax authorities will issue a confirmation of receipt of the VAT refund claim. The electronic form is divided into four main sections:  General information on the claimant. IT requirements Finnish taxpayers registered for VAT purposes file their refund claims electronically using the ALVEU web portal of the Finnish tax administration. 59 Global Tax Center (Europe) – European VAT refund guide 2013 . A non-established company can. Access to the portal is granted using a KATSO ID login.The claimant may appoint a proxy to file the application on its behalf provided the third party holds a KATSO ID to access the ALVEU system and a power of attorney must be attached to the first application. the information must be uploaded manually on a line-by-line basis.vero. and  Maximum file size: 5MB.  Detail of the invoices and import documents in which each document must be manually typed in annexes (scanned invoices/annexes can be uploaded taking the following into account):  File types accepted: JPEG.  Basic information about the application. the authorized employee can have his identity verified by personally visiting the tax office and providing an official Finnish ID. As member state of establishment. instead. Information on the procedure to obtain access to the web portal to file the VAT refund claim can be found at: http://www. As member state of refund.  Submission of the application after which a confirmation and summary of the application(s) is displayed. be appointed proxy but this could create problems since the proxy is required to hold a KATSO ID. the Finnish tax authorities will also issue a confirmation of receipt of the VAT refund claim.000).000. Independent entrepreneurs also can access the system with a bank login or a Finnish electronic ID card. KATSO IDs currently are only issued to companies that have an authorized employee who is able to verify his identity with a personal Finnish online banking ID. in principle. which must be requested in advance.g.fi/enUS/Precise_information/eFiling/Katso_Identification. in the absence of an online banking ID. original invoices or import documents whose tax basis does not exceed EUR 1. A file may not be uploaded to complete the form. The Finnish tax authorities can request additional documents/information (e. scanned copies of invoices and import documents must be attached to the application if the taxable basis on the document is equal to or exceeds EUR 1. Supporting documentation When applying for a VAT refund in Finland. PDF or TIFF are recommended. Alternatively.

it will be processed in EUR within 10 business days after the relevant period and paid to the bank account specified in the application. the grounds for refusal of the application will be stated in the decision submitted to the claimant. the Finnish tax authorities will request a third party to prove its authorization through a written document. with an unofficial electronic copy to the tax authorities of the member state where the claimant is established (regardless of whether the refund claim is accepted or rejected). however. however. When acting as the member state of refund. the claimant will be informed by electronic means or by regular mail. 60 . Late payment interest will not be due. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. at least 60 days from the date the decision was communicated to the claimant (excluding the notification day). Non-EU businesses (13th Directive) Eligibility for refund Reciprocity is not required. If a refund is granted. An appeal against a denied claim must be addressed to the Administrative Court of Helsinki (but the appeal letter must be submitted to the Finnish tax authorities) within three years from the end of the calendar year for which the application is made. if the claimant failed to submit requested additional information on time. the amount for which application is made may not be less than EUR 400. If the refund is not granted. Refunds and appeals The Finnish tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can send their decision to the claimant by regular mail. The appeal period is. The Finnish tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months.Follow up on submitted claims The authorization for a third party to follow up on a claim must be made by the claimant using its own KATSO ID. In that case. if the application relates to a period of a calendar year or the remainder of a calendar year. or  If the authorities can request additional information. The claimant must provide all information within the time specified in the request (a maximum of one month). the amount may not be less than EUR 50. the Finnish tax authorities will not require written proof of authorization allowing the third party to follow up.

The form and supporting documentation must be sent to: Uudenmaan yritysverotoimisto P. Swedish or English and on the application form issued by the Finnish tax authorities.e. and if the claimant is a supplier of taxable investment gold. E-invoicing Printed copies of e-invoices are accepted.g. unless the period represents the remainder of a calendar year (e. from 1 November to 31 December). Finland) T: + 358 20 697 063 F: + 358 9 7311 4895 www. The application must be submitted to the Finnish tax authorities within six months from the end of the calendar year following the refund period. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. 61 Global Tax Center (Europe) – European VAT refund guide 2013 . Opastinsilta 12 C.vero.fi Supporting documentation The following documents must be submitted with each application:  Original invoices. and  The original power of attorney if a proxy is used.O. The certificate may not be more than one year old.Time limits The application must cover a period of not less than three consecutive calendar months (e. i. Application forms The application must be in Finnish.  An original certificate of VAT status confirming that the claimant is registered for VAT purposes in its country of residence. BOX 34 00052 VERO Finland (Street address: Uudenmaan yritysverotoimisto. The certificate also must confirm the nature of business carried on by the claimant. by 30 June of the following year.g. Late claims are not accepted. its authorized signatory or an authorized representative. The form can be obtained at: www.fi All invoices and other documents must be mentioned in point 10 of the application or listed on a separate sheet. The application must be signed by the claimant. 00052 Helsinki.vero. customs documents and/or equivalent documents. from 1 January to 31 March) in one calendar year and not more than one calendar year. this must be stated in the certificate.

1%. Special rates apply in:  Corsica: 19. Saint-Pierre-et-Miquelon. Nouvelle Calédonie and Andorra are not considered part of the French territory. For VAT purposes.5% to 5%. but a representative is required for a claim based on the 13th Directive. 2.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. The intermediary rate of 8% applicable in Corsica will be increased to 10%.9%. 5. French overseas departments also are considered third party countries for VAT purposes. 2.6%.1% and 0. and  5. For example. specific rules may apply. as regards transactions relating to goods supplied to/from France or other EU member states. 1.htm It is not necessary to appoint a French VAT representative to claim a VAT refund based on Directive 2008/09EC. However.6% to 20%. 7%. the territorial communities (“collectivités territoriales”) of Mayotte.05%. An extensive overview of the VAT rates applied in France can be found at: http://ec. the French overseas territories. these territories are considered third party countries as regards France and other EU member states.5%.France French VAT is known as “Taxe sur la Valeur Ajoutée” (TVA). The standard VAT rate is 19. Goods and services supplied to or from the Principality of Monaco are regarded as having been supplied to or from France.  7% to 10%. 62 .75% and 1. foreign entities that are not established or VAT registered in France and that incur VAT in Monaco must file a specific VAT refund claim in Monaco. Thus. except French Guiana: 8. 13%. and there are reduced rates of 7%. VAT rates applicable within the French territory will in principle be modified as from 1 January 2014 as follows:  From 19. 5. 8%.1%.europa.5%.6%. and  The overseas departments.5% and 2.

). 63 Global Tax Center (Europe) – European VAT refund guide 2013 . unless the value of the goods is very low (except business gifts whose collective value does not exceed EUR 65. and  Supplies made under a VAT suspension regime.a specific procedure applies for a supplier to issue a corrected invoice). (However. If a quarterly refund claim is made. 80% of VAT on diesel fuel can be recovered and VAT is recoverable when the cars are purchased by a car dealer for resale or by a person who hires out cars. a foreign taxable person can. obtain a refund (unless a corrected invoice has been issued -. subject to conditions). except for:  Certain tax-exempt cross-border transportation or ancillary services from/to nonEU countries. (VAT is recoverable when such expenses are incurred for the benefit of persons not employed by the company.e.  The business does not have residence. and  Domestic transportation of passengers and related expenses (except for public transport supplies and transportation from home to work. including VAT. provided the expenses are incurred in the interest of the company or when it supplies the same services for consideration. if an annual claim is made. Making claims Minimum amounts VAT refund claims can be filed on a quarterly or annual basis. the amount must be at least EUR 50. the business does not have to file VAT returns in France). import. repair and maintenance of most cars for passenger transport and other related costs.  Supplies for which VAT is due by the recipient in accordance with the rules in the EU VAT package. Non-refundable VAT VAT cannot be recovered on:  Accommodation costs incurred on behalf of the management or staff of the company. leasing. in principle.EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover French VAT if the following conditions are satisfied:  The business is not registered or is only registered for Intrastat purposes (i.  The business has not carried out any taxable supplies in France. the amount of refundable VAT must be at least EUR 400.). such as petrol.  Goods transferred without remuneration or for remuneration that is much lower than their normal price. its seat or a fixed establishment in France.  The supply. If French VAT has been incorrectly charged.  Supplies of goods/services made by a non-established entity to a VAT-registered recipient in France. per beneficiary per year).

authorized by the claimant. Procedure Filing The application must be submitted electronically (in French or in English) through the portal of the tax authorities in the country in which the claimant is established: (http://www.fr/portal/dgi/public/professionnels. the French authorities will issue a confirmation of receipt of the VAT refund claim. This person becomes the administrateur suppléant.A quarterly VAT claim is filed for a three-month period (except at the end of the year where a refund can be filed for a shorter period) for input VAT incurred during this period. This administrateur titulaire has discretion to delegate the filing of the VAT refund claim to another person. Only one person per company will be approved to obtain a membership application on behalf of the company on the “espace abonné. Time limits The VAT refund claim must be filed before 30 September of the calendar year following the year in which the VAT was assessable. To be appointed. The refundable VAT should be determined based on the tax point taking place during that period.gouv. When acting as the member state of refund. According to comments issued by the French tax authorities (FTA). A refund claim also may be submitted by a third party service provider. When acting as the member state of establishment. The claimant or its representative must be registered on the French web portal via an “espace abonné” (subscriber area) with an electronic certificate or via a login and password. the administrateur suppléant must first create its own space on the FTA’s web portal. The agent should provide the FTA with the original power of attorney by mail. A non-established company can be appointed administrateur suppléant by the administrateur titulaire. a claimant cannot submit more than one supplementary refund claim for the remainder of a calendar year. This person becomes the administrateur titulaire of the on-line services.impots. 64 . a formal power of attorney must be attached to the membership application (a template for a power of attorney is available on the portal of the FTA). Late claims are not accepted and the deadline will not be extended. A VAT refund claim also can be made on a calendar year basis.jsessionid=K3H2KPXUHQH KHQFIEIQCFEY?espId=2&pageId=professionnels&sfid=20) for French established businesses). the French authorities normally will issue a confirmation of receipt of the VAT refund claim.” If this person is not the legal representative of the company.

65 Global Tax Center (Europe) – European VAT refund guide 2013 .  A description of the activities carried out by the claimant and for which the expenses were incurred. PDF or TIFF.  The period for which the refund is requested.000 (or EUR 250 for fuel).  EU VAT number or the claimant’s fiscal number.impots. The claimant must provide the following information:  Name and address. The provision of invoices is compulsory if the value of an invoice exceeds EUR 1.  Maximum file size: 5 MB. and  Details of the bank account where the refund is to be paid.  A declaration certifying that the claimant has not carried out any taxable transactions in France. The electronic form is divided into two main sections:  General information relating to the taxpayer and to goods/services purchased (list of invoices with a description of the purchased). The VAT refund claim can be then accessed through the espace abonnés on the “professionnels” (professionals) pages of the portal. the claimant must create its own space on the FTA portal.  Scanned invoices/import documents that can be uploaded taking the following into account:  File types accepted: JPEG. and  The amount of VAT charged by the supplier. and then opt for “electronic services. Once the claim is submitted.fr. a claimant must have access to its own subscriber area and to access the online VAT refund claim procedure. To access the online procedure.” XML filed can be uploaded to complete the claim.  Email address. the taxpayer will receive a confirmation from the website.  The claimant must provide the following information about the invoices subject to French VAT for which the refund is requested:  The name and the address of the supplier and its French VAT number (except in the case of import of goods).gouv.  The date and the number of the invoice or import document.IT requirements and information required The preparation and filing of the refund is done through the following web portal: www.  Standard scanning preference: Black and white. with or without an electronic certificate. referencing the application.

The French tax authorities can request additional documents/information (e. The claimant must provide all information within one month of receipt of the notification. a specific document will have to be provided). Follow up on submitted claims The claimant or its proxy with delegated authority can follow up on a VAT refund claim on the electronic portal. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. The French tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. the corresponding power of attorney must be mailed to the DRSEG (see below).Information on the invoice statements can either be manually uploaded to the portal or automatically uploaded in XML format. If a refund is granted. Supporting documentation The general threshold for the submission of an electronic copy of an invoice is where the taxable basis on the invoice or import document is EUR 1. or  The authorities can request additional information and notify the claimant via electronic means.000 or more. To obtain a delegation of power. the threshold for providing a copy is set at EUR 250. original invoices). This bank account can be held by the claimant. The third party must be appointed administrateur suppléant as explained above. but it need not be notarized. it will be processed in Euros within 10 business days after the relevant period and paid to the bank account number provided to the authorities. a proxy holder (in the latter case. the French authorities will request a third party service provider to prove its authorization to follow up on the status of a refund claim by submitting the original power of attorney. When acting as the member state of refund. However. 66 . The serial number used in the application form must be included on the documents.g. where the invoice relates to fuel costs.  The authorities can reject the claim in whole or in part and notify the claimant via registered mail. Refunds and appeals The French tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the claim and notify the claimant via electronic means. The guidelines of the FTA should be reviewed to determine the formatting of content of the XML file.

 A quarterly claim must be submitted during the month following each calendar quarter (e. 67 Global Tax Center (Europe) – European VAT refund guide 2013 . Making claims Minimum amounts and frequency of filing A VAT refund claim can be filed on a quarterly or an annual basis. applications cannot be filed electronically). August.e. invoices relating to the previous quarters of a same year can be included in the relevant quarterly VAT refund claim). Non-EU businesses (13th Directive) Eligibility for refund Non-EU businesses have been permitted since 30 April 2010 to request a VAT refund under the 13th Directive provided the conditions of eligibility for refund in Directive 2008/09/EC are satisfied (article 242-0 O of Annex II of the French Tax Code). Late claims are not accepted and the deadline will not be extended. The form must be completed in French.gouv. provided the amount of refundable VAT is at least equal to EUR 25. at the latest on 31 October 2013 for input VAT incurred during the third calendar quarter of 2013 (i.  A VAT refund claim also can be made on a calendar year basis.e. the grounds for refusal of application will be stated.jsessionid=LG525LZ403QS1QFI EMPSFFGAVARW4IV1?paf_dm=popup&paf_gm=content&paf_gear_id=700019&sfid =05&temNvlPopUp=true&action=openImprime&docOid=ficheformulaire_425. An appeal against a denied claim can be made to the French Administrative Court (“Tribunal administratif de Montreuil”) before the end of the fourth month following the notification of the decision.g. September 2013). Non-EU businesses must appoint a French VAT representative to file a refund claim under the 13th VAT Directive and the claim must be made in hard copy form (i. however. July. The claimant can also request mediation. in block capitals and in Euro.If the refund is not granted. The amount of refundable VAT must be at least equal to EUR 200. Application forms The application is made on Form 3559 issued by the French tax authorities.fr/portal/dgi/public/recherche. but this will not affect the appeals deadline. The refundable VAT must correspond to the transactions for which the VAT was incurred during the relevant quarter (in practice. Time limits The VAT refund claims must be filed before 30 June of the calendar year following the one during which the VAT claimed back was due.impots. The form can be obtained from the nonresidents tax center or at: http://www.

if the application relates to a period of a calendar year or the remainder of a calendar year.TSA 60015 93465 Noisy-le-Grand cedex France Phone: (0033) 01 57 33 84 00 Website: http://www. 68 . Otherwise. Supporting documentation A non-EU business applying for a VAT refund claim in France does not have to enclose a certificate of VAT taxable status with the VAT refund claim.impots.dresg@dgi. The application must be signed by a person who is legally entitled to bind the company (e. The form and supporting documentation must be sent to: Direction des résidents à l’étranger et des services généraux (DRESG) Service des Remboursements de TVA des assujettis étrangers 10. An excel spreadsheet can be used to provide an overview of the claimed amounts. managing director).finances. but stringent rules apply and practical difficulties arise in the context of the VAT refund claim procedure because original hard copies of invoices must be provided to the French tax authorities.All invoices must be listed in attachment to the application form.fr Applications cannot be filed electronically. the amount for which application is made may not be less than EUR 200. a power of attorney should be provided.gouv. E-invoicing Invoices may be issued electronically in France. If the application relates to a period of less than one calendar year but not less than three months.fr E-mail: sr-tva. Original hard copy invoices must be provided. the amount may not be less than EUR 25.g.gouv. as well as information on the attachments. rue du Centre .

 Supplies/services for which the reverse charge mechanism applies. its seat or a fixed establishment in Germany.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover German VAT if the following conditions are satisfied:  The business is not registered or liable to be registered for VAT in Germany.  Supplies made as intermediary party that are subject to an intra-community triangulation. and there is a reduced rate of 7%. The standard VAT rate is 19%.  The business has not rendered any taxable supplies/services in Germany.  The business does not have residence. It is not necessary to appoint a German fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive.htm. or  Electronically provided services where the foreign taxable person opted for application of the special regime for non-established taxable persons supplying electronic services to non-taxable persons. or 69 Global Tax Center (Europe) – European VAT refund guide 2013 .  Supplies subject to individual transport assessment. An extensive overview of the VAT rates applied in Germany can be found at: http://ec. where the last customer is obliged to pay the tax that becomes payable on the delivery to the last customer.Germany German VAT is known as “Umsatzsteuer” (USt) or “Mehrwertsteuer” (MwSt). including gifts.europa. except for:  Certain tax-exempt cross-border transportation from/to non-EU countries and ancillary services. Non-refundable VAT VAT cannot be recovered on: • Supplies of goods and services that are not used for business purposes.

The deadline will not be extended. However. from 1 November to 31 December). the amount may not be less than EUR 50.de/eportal) before accessing the BZSt-Online web service. The entrepreneur must register with the Elsterline Online Portal (https://www.• Supplies of services acquired or goods imported connected to certain exempt activities. The VAT refund claim may be submitted by the claimant or a third party service provider. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. the amount for which application is made may not be less than EUR 400.elsteronline. from 1 January to 31 March) in one calendar year and not more than one calendar year. which can be established outside Germany. When acting as the member state of establishment. Procedure Filing The application must be submitted electronically through the portal of the tax authorities in the country in which the claimant is established (https://www.g. the German tax authorities will issue a confirmation that the claim has been correctly submitted (as a ticket via email). When acting as the member state of refund. the German authorities will not issue a confirmation that the claim has been received. if the application relates to a period of a calendar year or the remainder of a calendar year. unless the period represents the remainder of a calendar year (e. Only one refund claim may be submitted for the remainder of a calendar year. IT requirements German taxpayers registered for VAT purposes file their refund claims electronically using the BZSt-Online web service of the German tax authorities. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year.g. the refund claim may be extended.elsteronline. Time limits The application must cover a period of not less than three consecutive calendar months (e. 70 .de/bportal) at the latest on 30 September of the calendar year following the refund period. if the claim for the remainder of the calendar year has not been finally processed/assessed.

elsteronline. the taxpayer will receive a confirmation from the website. Follow up on submitted claims The claimant. the excel spread sheet contains a button to convert the file from XLS to CSV format. As member state of refund. although the Federal Office of Finance can be contacted by telephone. its representative or a third party with a power of attorney can request information on the status of the refund claim. Supporting documentation The general threshold for the submission of an electronic copy of an invoice is where the taxable basis on the invoice or import document is EUR 1.  Annexes: scanned invoices/annexes can be uploaded taking the following into account:  Maximum one file per country for which a refund is being requested.bzst.elsteronline.de/eportal/eop/auth/Registrierung. An excel spread sheet can be used to import the data which can be downloaded at: https://www.  List of invoices in which each document can be manually typed in or all documents uploaded.de/DE/Steuern_International/Umsatzsteuerverguetung/01_Inlaendisch e_Unternehmer/Hilfsmittel/TechnischeDetails_BelegUpload. Once the claim is submitted. the German tax authorities will require a third party service provider to hold a power of attorney to follow up on the status of a VAT refund claim. the German tax authorities may require a third party service provider to hold a power of attorney to follow up on the status of a VAT refund claim.  File types accepted: JPEG.  Bank details. As member state of establishment.000 or more (EUR 250 for invoices relating to fuel costs).  Maximum file size: 5MB. The IT System of the Federal Office of Finance can only read CSV files. It is not possible to check on the status of a submitted VAT refund claim via the electronic portal. Details on the format of the information can be found at: http://www.de/bportal/bop/formular/ustveu/general/FormularUStVEUImpo rt.tax#otherAnchor. The electronic form is divided into four main sections:  General information on the taxpayer and the period for which the claim is made.html?nn=161418. referencing the application. The information required to complete the refund claim can be uploaded in XML or CSV format.tax) registration file.  Standard scanning preference: Black and white / max 200 dpi.Entrepreneurs must use the ELSTER (https://www. using a password or authenticate signature card. However. PDF or TIFF. 71 Global Tax Center (Europe) – European VAT refund guide 2013 .

g. the time for filing an appeal is one month. The German tax authorities can request additional documents/information (e. However.). including annexes. the period in which the authorities must issue a decision will be extended up to eight months. The German Federal Tax Office will send a notification electronically (via e-mail) to the person that submitted the refund claim. it will be processed in Euro and paid to the bank account number provided to the authorities. 72 . the third business day after the date the decision was issued. An appeal against the denied claim must be made in writing to the Federal Tax Office within one month after “public announcement” of the decision (i. unless it can be proven that receipt was on a later date) and sent via regular mail. the national Lower Finance Court may be contacted within one month after the presumed receipt date (being the third business day after the date the decision was issued.e. Refunds and appeals The German tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the claim and notify the claimant via electronic means. If the tax assessment notice is sent abroad to the claimant‘s address outside Germany. the grounds for rejection of the application should be stated. authorization documents from the foreign taxpayer stating that payment may be made to a third party). If the appeal is unsuccessful. This bank account can be held by the claimant. The Federal Tax Office requires a power of attorney if a third party (e. tax consultant) transmits the refund claim on behalf of the claimant. if the rejection is sent to a German resident tax advisor that filed the claim on behalf of the claimant or to another address within Germany.  If additional information is requested. a proxy holder or any other person. original invoices or import documents.The serial number used in the application form must be included on the documents. The German tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. etc. Invoices that must be submitted electronically must be provided in full (i.g. The claimant must provide all information within one month of receipt of the request.e.  The authorities can reject the claim in whole or in part and notify the claimant via electronic means. or  The authorities can request additional information and notify the claimant. If the refund is not granted. an appeal against must be made to the German tax authorities within two months following the date of notification (date of tax assessment) issued by the tax authorities. If a refund is granted. unless it can be proven that receipt was later) if the appeal decision is sent to a German address or within two months if the decision is sent to a non-German address.

diesel or petrol). Switzerland. British Virgin Islands. Australia. Non-refundable VAT VAT cannot be recovered on:  Supplies of fuel (e.g. Lebanon. The application must be submitted to the German tax authorities within six months after the end of the calendar year in which the tax became chargeable.e. Iraq. Bermudas. Greenland. Bahamas. unless the period represents the remainder of a calendar year (e.g.g. Time limits The application must cover a period of not less than three consecutive calendar months (e.). Maldives.  Supplies of goods and services that are not used for business purposes. Iran.000. Hong Kong. Jamaica. Germany has signed reciprocity agreements with Andorra. Brunei Darussalam. Korea (R. Jersey. Norway. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months.Non-EU businesses (13th Directive) Eligibility for refund Reciprocity is required. Solomon Islands. Saudi Arabia. Kuwait. and Vatican City. Swaziland. Liberia. 73 Global Tax Center (Europe) – European VAT refund guide 2013 . United Arab Emirates. Late claims are not accepted and the deadline will not be extended. Korea (People‘s Rep. Vincent. Oman. Marshal Islands. Macao. Macedonia.O. by 30 June of the following year. Grenada. if the application relates to a period of a calendar year or the remainder of a calendar year.K. Antigua and Barbuda. Gibraltar. Qatar. Or  Supplies and services acquired or goods imported connected to certain exempt activities. i. Pakistan. U. Canada. the amount may not be less than EUR 500. Croatia. Bosnia and Herzegovina. Iceland. Japan. Libya. Cayman Islands. including gifts. San Marino. Bahrain. the amount for which application is made may not be less than EUR 1. Guernsey. Liechtenstein.S.). China (Taiwan). from 1 November to 31 December). from 1 January to 31 March) in one calendar year and not more than one calendar year. Israel. St.

bzst. bills. receipts or customs clearance forms (copies are accepted only if the original has been lost and the copies are certified by the supplier). The form can be downloaded at: http://www.Application forms The application form provided by the German Federal Tax Office must be used. although electronic submission (via Verus) is possible.g. import documents. When filed through Verus.  The original application form or the first original transfer report must be signed by the managing director of the claimant‘s company. The following documents must be submitted with each application:  Original invoices. vouchers. The form and supporting documentation must be sent to: Bundeszentralamt für Steuern -Außenstelle SchwedtPassower Chaussee 3b 16303 SCHWEDT/ODER GermanyT: + 49 18 88 40 60 F: + 49 18 88 40 64 722 www. managing director).de It is advisable to send the application form via courier or registered mail. 74 .html?nn =83792 All invoices must be listed in the attachment to the application form. The application must be signed by a person who is legally entitled to represent the company (e.  A letter of authority if a third party submits an application on behalf of the claimant. Refunds and appeals The German tax authorities will stamp each invoice and/or import document to prevent their use in subsequent applications and will return the documents within one month after a decision is made. The certificate must not be more than one year old.bund. but the application must be signed by the claimant.bzst.de/DE/Steuern_International/Umsatzsteuerverguetung/03_Unternehm er_Drittstaaten/Verfahrensablauf/Unternehmer_Drittstaaten_Verfahrensablauf. the invoices must comply with the German invoicing requirements. the claimant also must send the first original transfer report signed by the client to the Federal Finance Office.  A certificate of taxable status showing that the claimant is registered for VAT purposes in its country of residence.

If the refund is paid to a bank account outside Germany. it will be made in Euro before the end of the above period and paid to the bank account of the claimant or its representative.:  The electronic invoice for which a refund is requested. interest will have to be paid to the claimant if the (final) VAT refund assessment takes more than nine months calculated from the filing deadline of 30 June. unless it can be shown that receipt was later) if mailed to a German address or within two months if mailed to a non-German address. the claimant will be responsible for any bank charges on the transfer. However.  The digital signature (which is the result of a mathematical calculation. e-invoices will be accepted for VAT refunds based on the 13th Directive if the following is stored on a storage media (e. CD) that is submitted together with the application. if the rejection is sent to a German resident tax advisor that filed the application on behalf of the claimant or to another address in Germany. the claimant or an authorized third person). certificate of taxable status. an appeal must be made to the German tax authorities within two months of the date of notification (date of tax assessment) issued by the tax authorities. etc. If this appeal is unsuccessful. unless it is shown that receipt was later) and sent via regular mail. According to a recent decision of the German Supreme Tax Court. the time for filing an appeal is one month. The German Federal Tax Office will send a notification via mail to the person that submitted the claim (i. this is no longer required for invoices as from 1 July 2011).e. Notification of the refund will be sent via regular mail. If a refund is granted. 75 Global Tax Center (Europe) – European VAT refund guide 2013 . If the refund is not granted.g. If the tax assessment notice is sent to the claimant‘s address outside Germany. An appeal against the denied claim must be made in writing to the German Federal Tax Office within one month after public announcement (being the third business day after the date the decision is issued. E-invoicing In Germany.The decision on the refund claim must be issued within six months after the date the application and all necessary supporting documents are submitted. the national Lower Finance Court may be contacted within one month after the receipt date (being the third business day after the date the decision was issued. the grounds for rejection of the application will be stated in a written notification that will be sent via regular mail.

 Has not carried out any taxable supplies of goods or services.  Has used the goods or services supplied to it for VATable transactions that give rise to a right to deduct input VAT in Greece or has used the goods/service for specific exempt supplies. respectively. An extensive overview of the VAT rates applied in Greece can be found at: http://ec. or  A supply of transportation and ancillary services that is exempt from Greek VAT because they are related to the import/export of goods or to the international carriage of goods. the rates of 6.htm. 9% and 16%.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. For the departments of Lesbos. intra-community acquisitions. and on the Aegean islands of Thassos. Mount Athos is not considered part of the EU for VAT purposes.europa. It is not necessary to appoint a Greek fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive. Samos. EU businesses (Directive 2008/09/EC) Eligibility for refund A taxable person registered for VAT purposes in another EU member state can obtain a refund of VAT paid in Greece on movable goods and services supplied to it.Greece Greek VAT is known as “Foros Prostithemenis Aksias” (ΦΠΑ). as well as on imports to Greece it makes for commercial purposes provided the person:  Does not have the seat of its entrepreneurial activities or an establishment in Greece to carry out its entrepreneurial activities. Samothrace and Skiros. and there are reduced rates of 13% and 6. These rates apply to imports. Northern Sporades. supplies of goods and services performed on these islands and supplies of goods from other areas of Greece to persons established on the islands. 13% and 23% are reduced by 30% to 5%. except for:  A supply of goods or services for which the recipient is liable for the VAT payment. Chios. This preferential treatment does not apply to tobacco products and means of transport.5%. 76 .5%. the Dodecanese and the Cyclades. The standard VAT rate is 23%.

When the claimant:  Is not taxable in its state of establishment.  Expenses unrelated to the business activity of the claimant. the amount for which application is made. leasing or hire.  The acquisition. import or intra-community acquisition of tobacco products that are destined for use in non-taxable transactions. modification. Goods and services for which no right to deduct the input VAT is granted include:  The supply. but not less than three months. including expenditure on hospitality and amusement.For VAT amounts imposed on:  Intra-community supplies and exports.Non-refundable VAT A VAT refund is not possible in the following cases: A.  Accommodation. B.  The supply of goods and services in connection with real estate located in Greece (in certain circumstances). Time limits The application must cover a period of not less than three consecutive calendar months (e. unless the period represents the remainder of a calendar year (e.  Falls within the scope of the special exemption for small enterprises. Making claims Minimum amounts If the application relates to a period of less than one calendar year. the amount may not be less than EUR 50. 77 Global Tax Center (Europe) – European VAT refund guide 2013 . may not be less than EUR 400.g. pleasure boats and private aircraft. from 1 November to 31 December). transport and entertainment expenses incurred for company personnel or representatives. provided the transport means mentioned above are not used for the sale. a refund will be granted only in respect of the taxable transactions. and  Incorrect VAT invoicing.  The supply.  Is engaged solely in exempt transactions without the right to deduct input VAT. import or intra-community acquisition of alcoholic beverages that are destined for use in non-taxable transactions. or  Falls within the scope of the special regime for farmers. food. if the application relates to a period of a calendar year or the remainder of a calendar year. If the VAT imposed is used for both taxable and exempt transactions. from 1 January to 31 March) in one calendar year and not more than one calendar year. repair or maintenance of passenger vehicles with up to nine seats.g.  Entertainment expenditure. leasing or transportation of persons for a fee.

taxisnet. either directly or through the country of establishment. the Greek authorities will not send the claim and the head of the VAT department will issue a resolution that is electronically communicated to the claimant. the Greek tax authorities are not obliged to issue a confirmation of receipt of the claim. any person that has the username and password can access the claimant’s account and thus. Further. Late claims are not accepted and the deadline will not be extended. The Greek tax authorities must electronically transmit the claim to the refund state within 15 days after receipt of the claim. A supplementary claim (one per calendar year) can be filed with respect to invoices that are not covered by previous refund applications. The claimant may only submit one supplementary refund claim per calendar year for invoices not covered by a previous application (even if the supplementary application is for the remainder of a calendar year).htm 78 . is able to submit the refund claim in the name of.gr/registration/chooseRegistrationType. The procedure for registration on the Greek portal involves various steps: 1.gr to which access is granted using a login password. if the details of a previously filed application have been changed.The application must be submitted to authorities of the residence country by 30 September of the year following the refund period.gsis. Procedure Filing The application must be submitted electronically through the portal of the tax authorities in the country in which the claimant is established (http://www.taxisnet. However. and on behalf of the claimant. but they will provide the claimant with the reference number of the claim. the claimant must file the refund claim. The deadline will not be extended. that the claim has been received. an amended claim must be filed. If the taxpayer is not eligible for a refund. the Greek tax authorities will notify the claimant electronically. given that filling is conducted electronically. IT requirements Taxpayers established in Greece file the application through the web portal http://www. As the country of refund. A change in the pro rata percentage can be made electronically through a separate claim correction. According to Greek legislation. As the country of establishment.gr for Greek established claimants) at the latest on 30 September of the calendar year following the refund period. Electronic application for registration at: https://www1. Prior registration with the system is required.

Tax/VAT ID number. Activation of user account The claimant or its legal representative should go to: https://www1. password.gr/registration/chooseRegistrationType. The electronic form must include:  General information relating to the taxpayer. the refund period. Presence at the competent tax office for approval of the claim The claimant or its legal representative must appear at the registry division of a tax office and present identification documents (passport or ID card) to collect a certification with the “Κλειδάριθμος” (key number). and those authorities will transmit the claims to Greece. The password must be changed by filling in New Password. the tax ID number of the entity’s legal representative. a message will appear on the screen indicating that the claim has been submitted and that the legal representative must visit a tax office within three months. then choose the type of user. Tax/VAT ID number. “Ενεργοποίηση Λογαριασμού” (Activation of Account) should be selected and the claimant should fill in the username. phone and fax numbers. 3. which is “Νομικό Πρόσωπο” for legal entities. Filing the claim The username and new password are used to enter all taxisnet services.g. The electronic application is in Greek and the requested information should be in Greek. password verification. 79 Global Tax Center (Europe) – European VAT refund guide 2013 .htm to activate the account. “description of supply” box) when the choices provided do not cover the claimant’s position and when “other” is selected. 4. email. password.Select “Αρχική Εγγραφή” (First Registration). A verification of the activation will appear on screen and an email sent. name of entity. Complete the application (username. repeat the password and press “Ενεργοποίηση” (Activation). However. Taxpayers established in other EU member states must submit the application (either in Greek or English) through the electronic portals of the tax authorities in their state of establishment. the refund state and the bank account (IBAN and BIC). the language(s) accepted by the refund state should be used for specific fields (e. including the electronic VAT refund claim. the father’s name and some numericalalphabetical characters). 2. the key number and numerical-alphabetical characters and select “Επόμενο” (Next). An email also will be sent to the entity with a link “Ενεργοποίηση λογαριασμού TaxisNet” (Activation of Taxisnet Account) to the web portal. Press “Υποβολή” to submit the application.gsis. his full name.

including scanned copies of records of which the taxable amount equals or exceeds the threshold of EUR 1. This can be done by requesting information via email message sent to the 14th VAT Directorate of the Ministry of Finance. the claim can be tracked through the country of establishment of the claimant. the competent Greek VAT department will reply directly to the claimant or a person with the requisite the details identifying the claim. To create the XML file.  Information regarding the VAT invoices or import documents per the refund state supplier’s name and address. description/nature of services/goods supplied and classification per special codes.html. Once the claim is submitted.gr/vatref. a file of up to 5MB. Follow up on submitted claims The claimant or a third party can follow up on the status of a VAT refund claim. The competent tax authority is: Hellenic Republic Ministry of Finance General Secretariat of Tax and Customs Issues General Taxation Department 14th Directorate of VAT Department C 2-4. VAT number in the refund state. as well as supplies of goods and services to a person liable for VAT payment and details of a representative/proxy (if any). A file can be uploaded to complete the form. along with any relevant files. No specific documents are required for such requests. sequential number of record.gr 80 .gsis. claimants should use the application/software access provided free of charge at www. the taxpayer will receive a confirmation from the website. The Greek tax authorities can request additional documents/information. In principle. and both the eligible person and the procedure for tracking the claim should be regulated by that country. Sina Street 10672 Athens Greece T: + 30 210 36 44 960 or + 30 210 36 44 990 F: + 30 210 36 45 413 e-mail: d14-ctm@otenet. the VAT charged in the currency of the refund state. Additional information is provided while creating the file. The file must be in zip format and must contain the VAT refund application data in XML format.000 must be submitted with each application (EUR 250 for invoices relating to fuel costs). pro rata percentage and amount of VAT that may be deducted. A declaration by the claimant that it did not supply goods or services in the refund state apart from transportation and ancillary services. VAT-exempt supplies. Supporting documentation Depending on the refund state. Greece will request the file as member state of refund. In some cases. referencing the application.

first paid to a temporary bank account of the Bank of Greece and then transferred to the bank account provided to the authorities. the Greek tax authorities will refer the case to the Appeals Court for a final determination. or  The authorities can refrain from making a decision.  The authorities can request additional information and notify the claimant via electronic means. it will be processed in Euro within 10 business days after the relevant period. the claimant can further appeal to the Court of Second Instance (Appeals Court). except for the filing procedure. Non-EU businesses (13th Directive) The rules for non-EU businesses are similar to the rules for EU businesses. which will be deemed to be a rejection. the decision will be sent to the claimant via the Greek consulate in the country in which the claimant is established. The latter appeal must be filed within 60 days from the date the Second Instance Court’s decision is officially notified. According to Ministerial Decision 1390/2001 and the Code of Administrative Litigation. a refund will be made only after the Supreme Court rules on the case. The claimant must provide all information within one month of receipt of the request. If the refund is not granted. As a result. The Greek tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. Where a claimant prevails on an appeal at the first level court (Administrative Court of First Instance). If a refund is granted. the period begins from the day the decision is sent to the Ministry of Foreign Affairs to be translated. the grounds for rejection of the application will be stated. If this appeal is rejected. Once translated. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request.  The authorities can reject the claim in whole or in part and notify the claimant via registered mail. This bank account can be held by the claimant or a proxy. The appeal must be submitted to the Greek Administrative Court of First Instance by a Greek lawyer. 81 Global Tax Center (Europe) – European VAT refund guide 2013 . An appeal against the denied claim may be made to the Greek tax authorities within 30 days (for residents or fiscal representatives/proxies of nonresidents) or 90 days (for nonresidents) of receipt of the notification (tax assessment) issued by the tax authorities. If the appeal is rejected.Refunds and appeals The Greek tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the claim and notify the claimant via electronic means. an appeal to the Supreme Administrative Court can be filed.

but the excel spread sheet must contain the information requested on the second page of the form. One supplementary claim per calendar year can be filed with respect to invoices that are not covered by previous refund applications. from 1 November to 31 December). from 1 January to 31 March) in one calendar year and not more than one calendar year. All invoices must be mentioned in the attachment to the application. 82 . It is preferable to have the form printed in the same language as used in the application. The application must be completed in duplicate in Greek or English. unless the period unless the period represents the remainder of a calendar year (e. An excel spread sheet may be used to provide an overview of the claimed amounts. but not less than three months.Eligibility for refund Reciprocity is required. Greece has signed reciprocity agreements with Norway and Switzerland. the amount may not be less than EUR 50. Time limits The application must cover a period of not less than three consecutive calendar months (e. The form can be filled out in block capitals or typed. managing director).g. Application forms can be obtained from the local VAT offices. Otherwise. A change in the pro rata percentage can be made electronically by a separate claim correction. the amount for which the application is made may not be less than EUR 400. the nature of services provided. namely. the supplier’s name and VAT number. The application must be submitted to the Greek tax authorities by 30 September of the year following the refund period. Late claims are not accepted and the deadline will not be extended.g. Application forms The application is made on Form ФΠA 015 issued by the Greek tax authorities. an amended claim must be filed. the invoice number and the VAT charged. the sequential number. The application must be signed by a person who is legally entitled to represent the company (e. If the details of a previously filed application have been changed. notarized and apostilled should be provided. Making claims Minimum amounts If the application relates to a period of less than one calendar year. a proxy that is officially translated in Greek. and in Euro.g. if the application relates to a period of a calendar year or the remainder of a calendar year.

The validity of origin of the invoices (issued by a computer) and the integrity of their content must be guaranteed. names and addresses of the contracting parties. The form and supporting documentation must be sent to: Hellenic Republic Ministry of Finance General Secretariat of Tax and Customs Issues General Taxation Department 14th Directorate of VAT Department C 2-4. which must include the following details: sequential number and date of issue. receipts or customs clearance forms (copies are not accepted). The certificate may not be more than one year old. licence plate of the vehicle (in case of transportation companies) and a certificate of VAT status showing that the claimant is registered for VAT purposes in its country of residence. Greek entrepreneurs issuing e-invoices must use a “tax box” that is compliant with the AES requirements in the Greek Code of Books and Records. bills. the VAT rate and amount. according to the provisions of the Greek Code of Books and Records (applicable until 31 December 2012) and the provisions of the Code of Tax Depiction of Transactions (which replaced the Code of Books and Records from 1 January 2013 onwards).Supporting documentation The following documents must be submitted with each application: original invoices.gr Applications cannot be filed electronically. the taxable transaction and its value. E-invoicing Invoices issued by the supplier of goods or services. VAT number of the issuer and the recipient. 83 Global Tax Center (Europe) – European VAT refund guide 2013 . For Invoices issued up to 31 December 2012 – Code of Books and Records applicable The validity of e-invoices must be verified by an Advance Electronic Signature (AES) or an EDI. import documents. The Greek tax authorities will stamp each invoice and/or import document to prevent their use on subsequent applications and will return the documents to the claimant within one month after a decision is made. vouchers. provided that the uniqueness and the originality of the record can be proved. Sina Street 10672 Athens Greece T: + 30 210 36 44 960 or + 30 210 36 44 990 F: + 30 210 36 45 413 e-mail: d14-ctm@otenet. and sent via electronic means to its clients can be used for VAT refunds.

the claimant will be required to submit the electronic files and the code bar (i. this list is not exhaustive. 1809/1988. In this respect. code bars (i. 84 . a numerical/alphabetical sequence) as produced by the Greek issuer’s “tax box” along with the application to verify the validity. the claimant will be required to submit the electronic files.e. the law mentions three options: the use of an Advanced Electronic Signature (AES). for refund purposes. since entrepreneurs can select any method technically safeguarding the authenticity of origin and integrity of the invoice content.For refund purposes.e. For Invoices issued from 1 January 2013 onwards – Code of Tax Depiction of Transactions applicable In this respect. in order for the Greek Authorities to be able to verify the validity of the transaction (regarding both the content and the electronic signature). However. the use of Electronic Data Interchange (EDI) or the authentication through special tax devices as per L. an numerical/alphabetical sequence) as produced by the Greek issuer’s computer along with its application. or any other suitable means.

its seat or a fixed establishment in Hungary. VAT generally cannot be recovered on:  Motor fuels and other fuels. sporting and leisure boats.htm. or  Electronically provided supplies where the foreign taxable person opted for application of the special regime for non-established taxable persons supplying electronic services to non-taxable persons. The standard VAT rate is 27%.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. An extensive overview of the VAT rates applied in Hungary can be found at: http://ec. except for  Certain tax-exempt cross-border transportation from/to third countries.  Tax-exempt cross-border passenger transportation. Non-refundable VAT VAT cannot be recovered if:  The taxable person uses the goods or the services directly for the exempt (without a right to a deduction) supply of goods and/or services.  Passenger cars. except when the goods or services are entirely used in the interest of achieving taxable objectives. It is not necessary to appoint a Hungarian fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive. or  The taxable person uses all goods or services for purposes other than taxable business activities. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Hungarian input VAT if the following conditions are satisfied:  The business does not have residence. 85 Global Tax Center (Europe) – European VAT refund guide 2013 .  Supplies for which the reverse charge mechanism applies. and  The business has not carried out any taxable supplies in Hungary. motorcycles above 125 cc.europa.Hungary VAT is known as “Általános Forgalmi Adó” (AFA). reduced rates of 18% and 5%. goods that are necessary directly for the operation of passenger cars. yachts.

 Parking services and highway tolls. the amount may not be less than EUR 50.g. the amount for which application is made may not be less than EUR 400. Procedure Filing The application must be submitted electronically (in Hungarian or English) via the portal of the tax authorities in the country in which the claimant is established (www. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year.hu). If the application relates to a period of a calendar year or the remainder of calendar year (less than 3 months). Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. Time limits The application must cover a period of not less than three consecutive calendar months (e. from 1 January to 31 March) in one calendar year and not more than one calendar year.  50% of services received in connection with the operation and maintenance of passenger cars.g.  Services of restaurants and other public catering services. unless the period represents the remainder of a calendar year (e. with the exception of parking services used and highway tolls paid for a motor vehicle whose gross weight is equal to 3.  Purchases of goods and services related to the construction and renovation of residential buildings. from 1 November to 31 December). 86 . It is not possible to file two claims for the same period. and  30% of telephone and mobile phone costs and services related to data submission by internet protocol.  Food and beverages.  Taxi services.magyarorszag. but there can be an overlap between the periods.5 tons or more (including buses). Residential buildings (except where a taxable person engaged in the leasing of such buildings opted for taxation of the rental).  Services related to construction of residential buildings and renovation of immovable goods.  Entertainment services.

in this case. e. auditors.hu/nav/letoltesek/nyomtatvanykitolto_programok To be able to submit the form electronically. it is necessary to register at the Central Document Office in Hungary.gov. indicating the code numbers regarding the nature of acquired goods and services determined by Directive 2008/9/EC. TIFF and zip. Late claims are not accepted and the deadline will not be extended.The claimant or a third party may submit the VAT refund claim. and  Annexes: scanned invoices/annexes can be uploaded taking the following into account:  File types accepted: JPEG. by 30 September of the following year. which can be downloaded from: http://www.  Maximum file size: 4MB. The information must be uploaded manually on a line-by-line basis. where each document can be manually typed in. 87 Global Tax Center (Europe) – European VAT refund guide 2013 .g. The electronic form is divided into the following sections:  General information mainly to the taxpayer and the period for which the claim is made. Form 13T180 must be signed by a representative of the company and submitted via the web portal: www. Foreign specialists should register with the authorities. tax experts. The tax authority sends a confirmation but no deadline is communicated for that. The application form also can be submitted by a representative appointed by the Hungarian taxable person. The application relating to one calendar year must be filed with the Hungarian tax authorities within nine months from the end of the calendar year in which the tax became chargeable. The person must have special knowledge to represent the taxpayer before the tax authorities. When acting as the member state of establishment.e.  Details of relevant invoices or import documents.magyarorszag.nav. i. the Hungarian authorities will issue a confirmation of receipt of the VAT refund claim within of submission of the claim. PDF. The person entitled to act as a representative can obtain access codes to the electronic system at the Central Document Office.hu. tax advisors. accountant or tax advisory firms. accountants. Acting as the member state of establishment. the Hungarian tax authorities will examine the authorization of a third party on the basis of Hungarian rules. IT requirements A Hungarian taxable person must complete Form 13ELEKAFA. which requires personal presence in Hungary.

 The authorities can request additional information and notify the claimant via electronic means.  The authorities can reject the claim in whole or in part and notify the claimant via electronic means. the grounds for rejection of the application will be stated. and  Any additional documents/information (e. Supporting documentation The following documents must be submitted with each application:  Electronic copy of invoices or customs declarations where the taxable basis of the invoice or import documents is EUR 1.Follow up on submitted claims The Hungarian tax authorities will communicate with the claimant through the email address indicated on the refund claim (unless the claimant chooses to communicate through the electronic system of the Hungarian administration. 88 . If a refund is not granted. the authorization of the representative is only checked by the tax authorities of the country in which the claimant is established. When acting as the member state of refund. Refunds and appeals The Hungarian tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the refund claim and notify the claimant via electronic means.g. invoices or import documents even if the taxable basis does not exceed the above thresholds) requested by the Hungarian tax authorities. which requires personal registration at the Central Document Office in Hungary). In the case of email communications. The serial number used in the application form must be included on the documents. No specific documents are required.000 or more (EUR 250 for invoices relating to fuel costs). The Hungarian tax authorities will be liable for late payment interest if the refund is not processed in a timely manner (1/365 of double the prime rate during the time of delay). the Hungarian authorities might request a third party service provider to prove its authorization to follow up on the status of a VAT refund claim. If a refund is granted. Any bank charges for the transfer will be payable by the claimant. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. and paid to a bank account in Hungary or the state in which the claimant is established. it will be processed within 10 business days in Hungarian Forint or in another currency before the end of the relevant period. The claimant must provide all information within one month of receipt of the request.

from 1 November to 31 December). from 1 January to 31 March) in one calendar year and not more than one calendar year. A hard copy application should be sent to: Nemzeti Adó. It must be completed in Hungarian. i. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months.hu 89 Global Tax Center (Europe) – European VAT refund guide 2013 . managing director). Non-EU businesses (13th Directive) Eligibility for refund Reciprocity is required. the amount may not be less than EUR 50. which can be downloaded from the internet. 138. be in Hungarian Forint and signed by a person who is legally entitled to represent the company (e. Pf. The application. the amount for which application is made may not be less than EUR 400. unless the period represents the remainder of a calendar year (e.e. Time limits The application must cover a period of not less than three consecutive calendar months (e.g.g. The application can be submitted in hard copy or electronically. Application form (filing and IT requirements) The application relating to a calendar year must be submitted to the Hungarian tax authorities within nine months of the end of the calendar year in which the tax became chargeable. All relevant documents and evidence must be enclosed with the appeal and a fee paid.g.és Vámhivatal Kiemelt Ügyek Adóigazgatósága (KAIG) 1077 Budapest. Dob utca 75-81. Hungary has reciprocity agreements with Liechtenstein and Switzerland. must be on a form issued by the Hungarian tax authorities. by 30 September of the following year. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. If the appeal is unsuccessful. Late claims are not accepted and the deadline will not be extended. Hungary Mailing address: 1410 Budapest.. If the application relates to a period of a calendar year or the remainder of calendar year (less than three months). along with all relevant supporting documentation.apeh.An appeal against the denied claim may be made to the Hungarian tax authorities within 15 days of the date of notification (tax assessment). Hungary Tel: + 36 1 461 3300 Fax: +36 1 322 1985 www. the claimant may go to the national court.

the grounds for rejection of the application will be stated. E-invoicing In case of electronic invoices. the invoices are to be attached to the application in a form that is valid at the time of issue.000 (EUR 250 for invoices relating to fuel costs). If a refund is granted. it will be processed within 10 business days in Hungarian Forint or in any other currency before the end of the relevant period. Such invoices must be issued in line with Hungarian law.g. If the appeal is unsuccessful. The Hungarian tax authorities will be liable for late payment interest if the refund is not processed in a timely manner (1/365 of double the prime rate during the time of delay).  The authorities can reject the claim in whole or in part and notify the claimant either electronically or by regular mail.Supporting documentation The following documents must be submitted with each application:  Electronic copy of invoices or customs declarations for which the taxable basis of the invoice or import documents equals or exceeds the threshold of EUR 1. If the refund is not granted. the claimant can resort to the national court. The detailed procedure for the submission of electronic invoices is not addressed by the law.  The authorities can request additional information and notify the claimant either electronically or by regular mail. An appeal against the denied claim may be made to the Hungarian tax authorities within 15 days of the date of notification (tax assessment) issued by the tax authorities. invoices or import documents even if the taxable base does not exceed the above thresholds). The Hungarian tax authorities can request additional documents/information (e. The claimant will be responsible for any bank charges for the transfer. and paid to the bank account designated by the claimant in Hungary or the state in which it is established. The period in which the authorities must make a decision will be extended to seven months where additional information is requested or eight months where the authorities request additional information after a first request. Refunds and appeals The Hungarian tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the claim and notify the claimant either electronically or by regular mail. 90 .  An original certificate of VAT status confirming that the claimant is registered for VAT purposes in its country of residence. The certificate may not be more than one year old. The claimant must provide all information within one month of receipt of the request. All relevant documents and evidence must be attached to the appeal request and a fee paid. The serial number used in the application form must be included on the documents.

5% and there is a reduced rate of 7%. These amounts are linked to the building cost index as defined by Statistics Iceland. artistic or sporting activities and most real estate rental costs. a number of items such as health. are not liable to Icelandic VAT.900. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than two months. No reciprocal agreement with the home country of the nonresident business is required to obtain a refund. including car hires and fuel. The standard VAT rate is 25. It is not necessary to appoint an Icelandic fiscal representative to claim a refund of VAT. if the application relates to a period of a calendar year or the remainder of a calendar year. the amount for which application is made may not be less than ISK 56. educational and cultural services. In addition. the amount may not be less than ISK 11.  Gifts and entertainment expenses. Non-refundable VAT VAT cannot be recovered on:  Cars used for personal transportation.  Food and drinks. including restaurant expenses. insurance and banking. 91 Global Tax Center (Europe) – European VAT refund guide 2013 . EU and non-EU businesses Eligibility for refund A nonresident business without a fixed establishment or liability to register in Iceland can recover VAT. Refunds can only be made to a nonresident business that otherwise would have been liable to register for VAT in Iceland had it carried on a business in Iceland.Iceland Icelandic VAT is known as “Virdisaukaskattur” (VSK).100. social.  Residential housing of employees.

July-August.g. All invoices must be mentioned in the attachment to the application form. The application must be submitted at least 15 days after the relevant period and no later than six years after the end of the calendar year to which the application refers. for example.rsk.is/media/rsk10/rsk_1029. A claimant may submit more than one refund claim for the remainder of a calendar year.pdf for Icelandic established claimants. September-October. November-December.is/rekstur/eydublod/rsk10 and need not be notarized. and whether or not registered in Iceland can submit the refund claim on behalf of the claimant if the proper authorization letter is provided.en. The period may be less than two months if the application relates to the remainder of a calendar year. May-June. The application must be signed by a person who is legally entitled to represent the company (e. Procedure Filing The application must be made by completing Form RSK 10. if a claimant has submitted a refund claim for the remainder of a calendar year but then receives additional invoices from certain suppliers. The form and supporting documentation must be sent to the tax office in Hafnarfjordur: Ríkisskattstjóri / Starfstöðin Hafnarfirði Virðisaukaskattsskrifstofa Suðurgötu 14 220 Hafnarfjörður Iceland Phone: +354 442 1000 Fax: +354 442 1999 Website: www. managing director). It must be completed in Icelandic or English.is 92 . Any party. another application may be submitted provided the submission is within the above deadlines. An excel spread sheet may be used to provide an overview of the claimed amounts.29 issued by the Icelandic tax authorities. Otherwise. i.rsk. and not exceeding one calendar year. a letter of authority should be provided. foreign or domestic. in block capitals or typed and in Icelandic Krona (ISK).e.rsk. March-April. The Iceland tax authorities will not issue a specific confirmation on receipt of the submitted claim. Application forms can be obtained from the local VAT offices or online at: http://www. January-February. This letter is available online at http://www.Time limits The application must refer to purchases of goods and taxable services over a period of at least two months.

Supporting documentation The original invoices or receipts of payment from the customs authorities referring to the amounts of VAT paid by the company must be enclosed with the application. Refunds and appeals Applications received before the 15th day of the month following the VAT reimbursement period and supported by all required documents must be processed no later than one month and five days after the end of the VAT reimbursement period. it did not deliver goods or provide taxable services in Iceland in respect of which it would be liable for registration and taxation. as well as other relevant documentation. invoices must be dated. The claimant must enclose a certificate issued by the competent authority in the state where the claimant is established stating the type of business the claimant carries on. quantity and price of goods or services. i. The claimant may request that the reimbursement be made in its country of residence or in Iceland. The claimant also must declare that. contain information such as the name of the seller and the purchaser. an appeal may be filed within 30 days to the Directorate of Internal Revenue.e. If the application is rejected. during the refund period. The claimant can also specify the payment method. All submitted invoices must be drafted according to Icelandic VAT regulations. Once these appeals have been decided on. Applications received after the deadline will be processed with applications for the next VAT reimbursement period. a claimant can initiate a procedure before the national court.000 or less that are issued by retailers or other enterprises that primarily sell to final consumers may be submitted as invoices even though they may not contain the name and address of the purchaser. This certificate of registration is valid for a period of two years from the date of issue. The refund is made immediately thereafter. Only original invoices are accepted. it is responsible for all costs arising on the transfer. If the refund is to be paid to a bank account in the claimant’s country of residence. Invoices amounting to ISK 6. Follow up on submitted claims The claimant and its nominated representative can follow up with the authorities on the status of a VAT refund claim. 93 Global Tax Center (Europe) – European VAT refund guide 2013 . The documents are returned to the claimant after the application has been processed. deposit into a bank or giro account or sent by mail.The application must include a declaration by the claimant about the purposes of the purchases. an appeal may be filed within three months to the Ministry of Finance and Economic Affairs. and the type. The tax authorities are not liable for late payment interest if the refund is not made within the required time lines. The tax authorities may extend this period by two years at a time if they deem that the relevant information remains unchanged. i. If that appeal is rejected.e.

all invoices must be originals. no copies are accepted. It is not possible to e-file refund claims. 94 .The submission of incorrect or misleading information or nondisclosure of information required in connection with an application for a reimbursement of VAT or in declarations is punishable by law. E-invoicing / E-filing There is no specific procedure to reclaim VAT based on e-invoices. However.

 Entertainment expenses.  Electronically provided supplies where the foreign taxable person opted for application of the special regime for non-established taxable persons supplying electronic services to non-taxable persons. 95 Global Tax Center (Europe) – European VAT refund guide 2013 .5%.  Food.Ireland Irish VAT is known as “Value Added Tax. Non-refundable VAT VAT generally cannot be recovered on:  Petrol except diesel. except for:  Certain tax-exempt cross-border transportation from/to non-EU countries.htm It is not necessary to appoint an Irish fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the13th Directive. hire or importation of passenger motor vehicles (VAT on motor vehicles used for certain purposes is recoverable). 4. with reduced rates of 13. and  The business has not carried out any taxable supplies in Ireland. its seat or a fixed establishment in Ireland.  Supplies for which the reverse charge mechanism applies. VAT on accommodations is recoverable if certain stringent conditions are satisfied). drink.  The business does not have residence. and  The purchase. hotels/accommodation or other personal services (as from 1 July 2007.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. An extensive overview of the VAT rates applied in Ireland can be found at: http://ec. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Irish VAT if the following conditions are satisfied:  The business is not registered. 9%.europa. liable or eligible to be registered for VAT in Ireland.” The standard VAT rate is VAT is 23% (as from 1 January 2012).8% and 0%.

unless the period represents the remainder of a calendar year (e. and 96 . They will have to satisfy the Irish Revenue Authorities that they are authorised to act on the applicant’s behalf by submitting to Revenue. The power of attorney document must:  Be received in hardcopy format prior to the submission of the application. This refund claim may be submitted by the claimant or by an authorized third party service provider. including the calendar year claim. the amount for which application is made may not be less than EUR 400. A claimant may submit up to five claims. of the client. The application must be submitted by 30 September in the calendar year directly following the calendar year in which the expenditure was incurred.g. Procedure Filing The application must be electronically submitted through the portal of the tax authorities in the country in which the claimant is established (www.  State the Tax Identification number (TIN) number of the agent (TAIN if an Irish agent).  Contain the VAT no. if the application relates to a period of a calendar year or the remainder of a calendar year. The application must cover a period of not less than three consecutive calendar months in one calendar year or not more than one calendar year.ros. The authorized third party service provider does not have to be established in Ireland to file the refund claim. but only if those transactions were completed during the relevant calendar year. in any calendar year. A calendar year claim may cover tax charged in respect of transactions omitted from the claimant’s previous refund applications. on the applicant’s behalf.ie for Ireland established claimants) at the latest by 30 September in the calendar year following the calendar year in which the expenditure was incurred. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. from 1 November to 31 December). a letter of Authority from the applicant and/or Power of Attorney indicating that they are authorised to submit claims and/or receive refunds. but it will need to have a tax identification number (TIN) or TAIN if an Irish agent is appointed.  Contain the signatures of both parties. the amount may not be less than EUR 50.  Confirm that the agent is authorised to submit claims and/or receive refunds on the applicant’s behalf. Time limits The refund period will be based on a calendar year.Note: Vehicles coming within the VRT category A may reclaim VRT up to a maximum of 20% of the VAT incurred provided certain conditions are satisfied.

to include:  Name and full address of the supplier.  An address for contact by electronic means. The agent will also be required to fulfill any conditions set by the Tax Authority located in the applicant’s own Member State.  A description of the business activity for which the goods and services are acquired.  Bank account details. the Irish authorities will not require a third party service provider to prove its authorization to follow up on the status of a VAT refund claim.400 invoices per application. IT requirements Irish taxpayers registered for Irish VAT purposes must file any refund claim for VAT incurred outside Ireland but within the EU electronically through the Irish Revenue’s online filing system (ROS).ros. Data must be uploaded on a line-by-line basis with a limit of 1. 97 Global Tax Center (Europe) – European VAT refund guide 2013 .ie/PublisherServlet/info/setupnewcust. the claimant should follow the instructions contained in this portal: http://www. When acting as the member state of refund. including IBAN and BIC codes  Details of each invoice or importation document. the Irish tax authorities will issue a confirmation of receipt of the VAT refund claim. As the member state of refund. The format is that of a comma separated value excel file containing the information on the invoices and imports that make up the claim.  The refund period covered by the application. Supporting documentation The application will incorporate an online declaration and the following information will be required:  Name and full address. Follow up on submitted claims The claimant or its agent can follow up with the Irish tax authorities on the status of the refund claim. State the date the agreement commenced. the claimant must be registered for Irish VAT and also be registered to use the ROS system. the Irish authorities will issue a confirmation of receipt of the VAT refund claim. To obtain access to the web portal to file the VAT refund claim. The Bulk Upload Facility allows preparing claims offline and uploading the information once ready by selecting the “Populate from CSV” button on the import/ invoice entry screen. An agent may file a claim on behalf of a claimant provided it is registered for ROS and the claimant provided authority for the agent to file the claim. When acting as the member state of establishment. To file a refund application.

if the application relates to a period of a calendar year or the remainder of a calendar year. Eligibility for refund Reciprocity is not required. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. The Irish tax authorities can request additional information to be forwarded at a later date. and  Nature of the goods and services acquired. i.e.  Date and number of the invoice or importation document. the amount for which application is made may not be less than EUR 200. Time limits The application must be filed within six months of the end of the calendar year in which the tax paid became chargeable. Non-EU businesses (13th Directive) The rules for non-EU businesses are similar to those for EU businesses. An appeal against a denied claim can be made to Irish Revenue within 21 days of receipt of the notification. the procedure is still paper-based. If the refund is not granted. there is no option to file a claim electronically. the maximum time limit for making a decision may be extended to eight months. If a refund is granted.  The amount of deductible VAT calculated expressed in the currency of the member state of refund. However. Ireland = IE). However. the grounds for refusal of the application must be stated. Refunds and appeals The decision on the application will be announced within four months of the date when the application was submitted to the Irish tax authorities.e. 98 . if the authorities request additional information in respect of the claim.  Taxable amount and amount of VAT expressed in the currency of the member state of refund. payment will be made via electronic funds transfer (EFT) into the bank account as provided when making the application.  The prefix of the member state of refund (i. the amount may not be less than EUR 25. within a four-month period. The VAT identification number or tax reference number of the supplier. for non-EU businesses.

 A certificate issued by the competent authorities of the country in which the claimant is established stating the economic activity in which the claimant is engaged. Supporting documentation The following documents must be submitted with each application:  Original invoices containing particular information. and  A letter of authority if the amount is to be refunded to a third party. The certificate may not be more than one year old. To receive a refund.Application forms The application is made on Form VAT 60OEC issued by Irish Revenue. 99 Global Tax Center (Europe) – European VAT refund guide 2013 . the business for which the goods/services were purchased must be a business that would be taxable if carried on in Ireland.

its seat or a fixed establishment in Italy. 100 . all of the VAT incurred on hotel and catering services supplied during conventions linked to the business of the company may be recovered.Italy Italian VAT is known as “Imposta suI Valore Aggiunto” (lVA). or  All supplies of goods and/or services rendered to a subject that is VAT-registered in Italy at the time of the relevant supply who applies VAT through reverse charge. (A branch with an Italian VAT number may not claim a VAT refund under Directive 2008/09/EC in relation to purchases made by the head office). and  The business has not carried out any taxable supplies in Italy. unless related to entertainment expenses. An extensive overview of the VAT rates applied in Italy can be found at: http://ec. According to the ECJ. Non-refundable VAT Since 2008. except for:  Certain tax-exempt cross-border transportation from/to non-EU countries and ancillary services. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Italian VAT if the following conditions are satisfied:  The business is not registered or liable to be registered for VAT in Italy. The standard VAT rate is 21%.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n.europa. bar and hotel expenses) is 100% deductible.htm It is not necessary to appoint an Italian fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive. and there are reduced rates of 10%. Campione d’Italia and the territorial waters of Lake Lugano are not considered part of the EU for VAT purposes. 4% and 0%. it should be possible to deduct the relevant VAT paid on cars/fuel/maintenance used for the company’s business.  The business does not have residence. VAT related to accommodation (restaurant. Livigno.

e. the amount for which application is made may not be less than EUR 400. The Italian tax authorities will send an electronic confirmation of receipt of the refund claim. the third party must have “adequate technical.). unless the period represents the remainder of a calendar year (e.it/wps/portal/entrate/home. The claimant can either submit four claims related to each quarter of the year or one annual claim. i. 101 Global Tax Center (Europe) – European VAT refund guide 2013 .” In principle. the deduction is 100% if exclusively used for business purposes. associations of chartered tax consultants. The quarterly claims can only include invoices issued in the relevant quarter. from 1 November to 31 December). the percentage of deduction set by Italian VAT legislation is 40% in the case of both private and business use. Time limits The application must cover a period of not less than three consecutive calendar months (e. the amount may not be less than EUR 50. economic.agenziaentrate. but the annual claim can include invoices issued during the entire year.g. Non-Italian established entities requesting a refund of VAT paid in Italy submit their claims the portals of the tax authorities in their countries of establishment. With reference to the refund of input VAT paid by Italian established entities on purchases in another EU member state.gov. etc.g. the Italian tax authorities allow a claim to be filed on behalf of the claimant by an EU entity if certain requirements are met. financial and structural capacity.” must obtain a specific proxy from the Italian claimant and register to access the Italian portal.In this respect. if the application relates to a period of a calendar year or the remainder of a calendar year.g. The application can be filed by the claimant or an “authorized intermediary. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. However. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. the claim must be submitted to the Italian tax authorities via: http://www. In particular. from 1 January to 31 March) in one calendar year and not more than one calendar year. Italians with specific recognized professional skills (e. an authorized intermediary is the same person that can file a tax return. Procedure Filing The application must be submitted electronically through the portal of the tax authorities in the country in which the claimant is established.

date. A scanned copy of the invoices must be attached to the claim when uploading them in PDF format. the power of attorney. Data for each invoice must be inserted. the following steps must be followed: request the Italian fiscal code of the legal representative and (if other than the legal representative) of the authorized operators in charge of the e-filing. No specific rules apply for the power of attorney. request access to the Entratel system of the EU company. If the third party applying for the e-filing authorization is an EU company (and not a private individual). showing the invoice number. To use the service. registration and licensing is required (unless an Italian authorized intermediary is used). In this case. The information must be uploaded manually on a line-by-line basis. 102 .  The authorities reject the claim in whole or in part and notify the claimant via electronic means. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. Follow up on submitted claims In Italy. which should be drafted on the letterhead of the claimant. IT requirements The preparation and filing of the return is done through the web portal of the Italian Revenue Agency (Entratel or Fisconline). typically should include details on both parties. if different from the claimant that filed the claim. and obtain authorization/proxy to operate through the e-system.Italian established companies filing their claim with the Italian tax authorities will receive several receipts confirming that the application for refund was received by the state responsible for the VAT refund. taxable amount and VAT amount. there is no official guidance on who can follow up on a submitted refund claim. However. However. The information can be requested by electronic means only if the addressee has at its disposal the necessary means. it should be possible for a third party to request information on the status of a VAT refund claim at the competent Pescara VAT office. The final decision on the claim is processed by the state of refund. supplier’s name. request the Italian fiscal code of the EU company. the requesting person. or  The authorities can request additional information from the claimant or the VAT authorities of the country in which the claimant is established. Refunds and appeals The Italian tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the refund claim and notify the claimant via electronic means. The claimant must provide all information within one month of receipt of the request. will have to show a power of attorney to act on behalf of the claimant.

The claimant can either submit four claims relating to each quarter of the year or one annual claim. it will be processed in Euro within 10 business days after the relevant period. Italy Fax and email submissions are not permitted. from 1 January to 31 March) in one calendar year or a period of (not more than) one calendar year.g.If a refund is granted. applications can relate to a period of less than three months where the period represents the remainder of a calendar year (e. and if this appeal is unsuccessful. registered mail or courier to: Centro Operativo di Pescara Via Rio Sparto. If the refund is not granted. but the annual claim can include invoices issued during the entire year. from 1 November to 31 December). If the appeal is unsuccessful. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. However. the amount for which application is made may not be less than EUR 400. 103 Global Tax Center (Europe) – European VAT refund guide 2013 . 21 65129 Pescara. a further appeal to the second Level Tax Court may be initiated. An appeal against the denied claim may be made to the Italian tax authorities within 60 days of receipt of the notification (tax assessment) issued by the tax authorities. if the application relates to a period of a calendar year. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. Non-EU businesses (13th Directive) Eligibility for refund Reciprocity is required. Application forms Refund claims must be completed on Form VAT 79 issued by the Italian tax authorities and sent either by physical filing.g. Norway and Switzerland. The Italian tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. the claimant can go to the Supreme Court. The quarterly claims can only include invoices issued in the relevant quarter. Italy has signed reciprocity agreements with Israel. the grounds for rejection of the application will be stated. the amount may not be less than EUR 50. Time limits The application can cover a period of (not less than) three consecutive calendar months (e.

E-invoicing Italian law does not contain any specific procedures to obtain a refund of Italian VAT based on electronic invoices.Supporting documentation The following documents have to be attached to the claim:  Original invoices. 104 .  Documentation confirming the payment of the invoices. and  A tax administration certificate of taxable status for VAT purposes not older than 1 year.

 The business does not have residence.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Latvian VAT if the following conditions are satisfied:  The business is not registered or liable to be registered for VAT in Latvia.  On goods and services purchased for personal use. reconstruction. and  The business has not carried out any taxable supplies in Latvia. and  Supplies to which reverse charge mechanism applies.htm It is not necessary to appoint a Latvian fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive.  Purchase of fuel. If the vehicle is used for business purposes. If the car is used for business purposes. 80% of the VAT amount can be recovered for the business use (in proportion to that use). Non-refundable VAT VAT cannot be recovered:  On the acquisition of unused immovable property and services received in relation to the construction. its seat or a fixed establishment in Latvia. but the claimant must provide supporting documentation with the application (e.Latvia Latvian VAT is known as “Pievienotās vērtības nodoklis” (PVN). such as:  Rental. The standard VAT rate is 21%. An extensive overview of the VAT rates applied in Latvia can be found at: http://ec. lubricants and spare parts intended for a passenger car if they are not used for business purposes.europa.g. route description in Latvian or English). 105 Global Tax Center (Europe) – European VAT refund guide 2013 . and there is a reduced rate of 12%. maintenance and repair of a passenger car if these services are not used for business purposes. restoration or repair of immovable property. renovation. except for:  Tax-exempt cross-border transportation from/to EU countries and ancillary services. 80% of the VAT amount can be refunded.  Expenses for recreation activities.

from 1 November to 31 December). Procedure Filing The application must be submitted electronically (in Latvian or English) through the website of the tax authorities in the country in which the claimant is established at the latest on 30 September of the calendar year following the refund period. and  Entertainment. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year.g. the Latvian authorities will issue a confirmation of receipt of the VAT refund claim. When acting as member state of refund. A company not established in Latvia may act as the authorized person. Catering (including restaurants).  By a tour operator applying the special VAT margin scheme for travel agents. the amount may not be less than EUR 50. unless the period represents the remainder of a calendar year (e. the Latvian authorities will issue a confirmation of receipt of the VAT refund claim. the refund will be transferred only after thorough control procedures have been carried out. When acting as member state of establishment. The refund may be paid to the bank account of the authorized person. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. from 1 January to 31 March) in one calendar year and not more than one calendar year. Additional refund claims for the same time periods are accepted if the deadlines are met and minimum amounts are respected.g. The Latvian tax authorities can request a copy or the original of the power of attorney when considering a claim filed by an authorized person. 106 .702804 LVL. if the application relates to a calendar year or to the remaining months of a calendar year. the amount for which application is made may not be less than EUR 400. Time limits The application must cover a period of not less than three consecutive calendar months (e. The deadline will not be extended.  Health improvement activities. but not to the bank account of a private individual. The amount of requested claim has to be specified in lats based on the official exchange rate set by the Latvian Central Bank which is 1 EUR = 0. If the refund claim contains a bank account other than the claimant’s or the authorized person’s. The request can be submitted by the claimant or an authorized person.

aspx The form can be uploaded in XML format.  List of invoices. they are entitled to request original or a copy of the relevant invoice or import document. Supporting documentation Electronic copies of invoices for transactions equal to or exceeding EUR 1.vid. There are no special procedures for a claimant to follow up on the status of its refund claim. Follow up on submitted claims The Latvian tax authorities will notify the claimant that it has received the refund claim (indicating the date of receipt).lv/Alr_user/Pages/Login. the authorities may request additional information by sending an email to the address in the application. The EDS can be accessed at: https://vidis. The Latvian tax authorities will send their decision on the claim via the electronic application system. PDF or TIFF or zip. but the file cannot exceed 1MB. Guidance on how to file the form can be obtained at: http://www.  Annexes: scanned invoices if required:  File types accepted: JPEG. If the information cannot be uploaded in the system due to size limitations. The electronic form is divided into three main sections:  General information about the taxpayer and the period for which the refund is requested.IT requirements A Latvian VAT payer must file its refund claim electronically using the Electronic Declaration System (EDS) web service of the Latvian tax authorities.gov.gov. To access the EDS web service. In case the Latvian tax authorities have reasonable doubts regarding the validity or accuracy of a claim.  Maximum file size: 5 MB.lv/default. the company must first conclude an agreement with the tax authorities and file an application listing the persons who will be using the system.aspx?tabid=11&id=1676&hl=1&mod=33. 107 Global Tax Center (Europe) – European VAT refund guide 2013 . The invoice number must be mentioned on the application. the claimant can call or email the authorities (see contact details below). in which each document can be typed manually. After receipt of the claim.vid. it can be sent to the Latvian tax authorities by email.000 (EUR 250 for invoices relating to fuel costs) must be submitted with the application.

 The authorities can reject the claim in whole or in part and notify the claimant or the tax authorities in the applicant country of establishment via registered mail.Refunds and appeals The Latvian tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the claim and notify the claimant or the tax authorities in the claimant’s country of establishment via electronic means.  The authorities can request additional information and notify the claimant via electronic means. Eligibility for refund Reciprocity is required. The Latvia tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. Non-EU businesses (13th Directive) Claims under the 13th Directive apply in Latvia as from 1 January 2011. Monaco. If the refund is not granted. An appeal against a denied claim may be filed with the Latvian tax authorities within one month after receipt of the decision. If a refund is granted. The claimant must provide all information within one month of receipt of the request. but such claims could also have been filed for 2010. the Latvian tax authorities will require that person to prove that it is authorized to receive the funds on behalf of the claimant or the authorized person. If the refund is to be sent to the bank account of a legal person other than the claimant or its authorized person. Norway and Switzerland. 108 . The Latvian authorities currently will issue a refund to VAT taxable persons established in Iceland. the grounds for rejection will be stated. the payment will be made in Latvian lats (LVL) within 10 business days after the decision is made and transferred to the bank account stated in the application. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. This bank account can be held by the claimant or a proxy holder.

gov. The form can be downloaded from the official website of the Latvian tax authorities at: http://www. The application must be submitted:  By 30 September of the following year if the application relates to a calendar year or the remaining months in a relevant year. Late claims are not accepted and the deadline will not be extended. a letter of authority must be provided. or  Within three months after the end of the period covered by the application if the application relates to a period of not less than three months and does not exceed one calendar year. unless the period represents the remainder of a calendar year (e. The application must be signed by a person who is legally entitled to represent the company (e.Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months.g. the date the application was handed over to the post office (i. managing director). An excel spread sheet may be used to provide an overview of the claimed amounts. 109 Global Tax Center (Europe) – European VAT refund guide 2013 . the amount claimed may not be less than EUR 50. Time limits The application must cover a period of not less than three consecutive calendar months (e. the minimum amount claimed must be EUR 400. The application may relate to invoices or import documents not covered by previous applications with respect to transactions carried out during the calendar year.aspx?tabid=8&id=4449&hl=2 The form must be completed in Latvian or English and in Latvian Lats. If the application is sent by regular mail.e.lv/default. if the application relates to a period of a calendar year or the remaining part of a calendar year (the last two months of the calendar year). 27 for the claims covering the calendar year or the remaining months of a calendar year. from 1 January to 31 March) in one calendar year and not more than one calendar year. Otherwise. from 1 November to 31 December).g.vid. postmark date) will be deemed to be the submission date. Application forms The application is made on a form that is annexed to Cabinet of Ministers Regulation No.g. All invoices must be listed in the attachment to the application.

Invoices must comply with the VAT invoicing requirements. and  Original power of attorney if a third party submits an application on behalf of the claimant.lv kristine. import documents. the payment will be processed in Lats within 10 business days after the decision.  An original certificate of VAT status confirming that the claimant is registered for VAT purposes in its country of residence. The Latvian tax authorities are not liable for interest if the refund is not processed in a timely manner. Bank charges for the transfer are payable by the claimant. cash register receipts.).bogomola@vid.  Original customs declarations (translation of the statement is not required) must be submitted if the VAT refund is claimed for the import of goods.kosinska@vid.The form and supporting documentation must be sent to: Large Taxpayer Department of the State Revenue Service Jeruzalemes iela 1 Riga 1010 Latvia T: + 371 6701 6792 (in Latvian.g. the grounds for rejection of the application will be stated. the deadline is extended to six months. Russian and English) or +371 6701 6751 / +371 6701 6810 (in Latvian and Russian) Fax: + 371 6722 7496 ilona. If the refund is not granted. in which case. internet banking printouts. The power of attorney must be certified with the Hague apostille. The certificate may not be more than one year old. receipts or customs clearance forms (copies are not accepted). vouchers.lv Supporting documentation The following documents must be submitted with each application:  Original invoices.gov.  Proof that the invoices have been paid (e. 110 . An appeal against the denied claim may be made to the Latvian tax authorities within 30 days of receipt of the notification (tax assessment). Refunds and appeals The Latvian tax authorities will stamp each invoice and/or import document to prevent their use in subsequent applications and will return the documents within one month after a decision on the claim is made. etc.lv kerija. They can request additional information from the claimant.stalmane@vid.gov. bills. The Latvian tax authorities must issue a decision on the refund claim within four months of receipt of the claim. If a refund is granted. bank orders of payment.gov.

If the appeal is unsuccessful. The following documents must be submitted for an application to be reconsidered:  Relevant corrected. If the VAT is not refunded after the appeal. updated or additional documents. the claimant can initiate proceedings before the national court. a further appeal can be lodged within 30 days after receipt of the decision.  Proof of payment of invoices. 111 Global Tax Center (Europe) – European VAT refund guide 2013 . The amended application and supporting documents must be submitted within one month from the date of the decision.  Letter stating the date of receipt of the previous decision and listing the attached documents.  Original invoices and customs declarations. E-invoicing There is no specific procedure to reclaim VAT under Directive 2008/09/EC or the 13th Directive on the basis of e-invoices. A claimant has the right to submit a “reapplication” if the first application is rejected.

75% of the VAT incurred on entertainment and representation expenses (goods and services) is refundable.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. except for:  The supply of transportation services and ancillary services that would be subject to the 0% rate.  Entertainment and representation expenses (e.  Transportation of passengers by cars (taxi services).europa.g. the claimant did not have a fixed establishment in Lithuania from which economic activities were effected.  The supply of goods or services on which VAT does not have to be calculated. and there are reduced rates of 9% and 5%. where a taxable person is established in the EU. entertainment or cultural events). parties. if an individual. and 112 . However. or. and  The claimant did not carry out any activities in Lithuania that would be subject to VAT. food. or  The supply of certain goods or services for which the reverse charge mechanism applies.Lithuania Lithuanian VAT is known as “Pridėtinės vertės mokestis” (PVM). An extensive overview of the VAT rates applied in Lithuania can be found at: http://ec. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person established in another EU member state is entitled to recover Lithuanian VAT if the following conditions are satisfied:  During the period for which a VAT refund requested. Non-refundable VAT VAT cannot be recovered on:  The purchase or lease of a passenger car. The standard VAT rate is 21%.  Goods supplied to another EU member state if the supply of these goods would have been subject to the 0% rate.htm It is not necessary to appoint a Lithuanian fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive. his normal place of residence was not in Lithuania.

the amount for which application is made may not be less than LTL 1.g. the Lithuanian tax authorities will issue a confirmation of receipt of the VAT refund claim. from 1 January to 31 March) in one calendar year and not more than one calendar year. it must be translated into Lithuanian.g. the amount may not be less than LTL 170 (approximately EUR 50). unless the period represents the remainder of a calendar year (e. VAT paid on behalf of another person pursuant to the provisions of Article 15 Subparagraph 2 Paragraph 7 of the VAT law is also not recoverable. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. If the power of attorney is not in Lithuanian or English. if the application relates to a period of a calendar year or the remainder of a calendar year shorter that three calendar months. Procedure Filing The application must be submitted electronically (in Lithuanian or English) through the portal of the tax authorities in the country in which the claimant is established (https://epris. When acting as the member state of establishment. Time limits The application must cover a period of not less than three consecutive calendar months (e. Lithuanian legislation does not address whether a claimant can submit more than one refund claim for the remainder of a calendar year (e. When acting as the member state of refund.g. the claimant receives additional invoices after submitting a refund claim). The deadline will not be extended. the relevant power of attorney (“contract of mandate”) must be submitted electronically with the VAT refund claim. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. the Lithuanian tax authorities will issue a confirmation of receipt of the VAT refund claim. from 1 November to 31 December). 113 Global Tax Center (Europe) – European VAT refund guide 2013 .vmi.lt/epris/) for Lithuanian established companies at the latest on 30 September of the calendar year following the refund period.380 (approximately EUR 400). If a third party is to submit the application. The request can be submitted by the claimant or an authorized person established in any EU member state. Goods exported from the EU if the supply of these goods would have been subject to the 0% rate.

 Annexes: scanned invoices (import documents)/annexes can be uploaded taking the following into account:  File types accepted: JPEG. the claimant will receive a confirmation from the website. An automatic upload of the information.  Economic activities the claimant is engaged in and for which VAT was incurred.  List of invoices and import documents in which each document can be manually typed in. The input of the above information generally must be done manually on a line-by-line basis. however. both the claimant and that person must obtain access to EPRIS. Once the claim is submitted. To be able to apply for refund through EPRIS.  Information relating to the authorized person.  Maximum file size: 5MB. The claimant or its authorized representative must provide the following information on the application:  General information relating to the claimant. or access the system through the “e-government gateway” (“Elektroniniai valdžios vartai”) portal (the latter option is possible only if the claimant is in the Residents’ Register). the authorized person must ensure that its power of attorney is submitted to the tax authorities. The software requirements can be found at (in Lithuanian): https://epris.vmi. the software used by the claimant for its accounting (or other special software) must be adapted to the “web service” function. referencing the application. When acting as the member state of refund.htm Follow up on submitted claims The claimant or its authorized representative can follow up on a claim. 114 . by filing the power of attorney (contract of mandate) electronically together with the refund claim.  Details of the bank account to which the refund is to be paid. If the refund application is to be filed by an authorized person on behalf of the claimant.IT requirements Lithuanian claimants registered for VAT purposes file their refund claims electronically using the EPRIS system (“Elekroninė prašymų registravimo informacinė sistema (EPRIS)”) of the Lithuanian tax authorities. the Lithuanian tax authorities will request a third party proxy holder to prove its authorization to follow up on the status of a VAT refund claim. if any. In this case. PDF or archived to a zip file.lt/epris/help/epris_help_EPRISsoap/index. In addition. the claimant will be required to either apply for registration. The applicant can access EPRIS through the “Egovernment gateway” portal for the first time only if it has been registered as a Lithuanian payer for at least one day during the period in which it would be entitled to file a VAT refund claim. is possible by using a “web service” function in EPRIS.

authorization document from the foreign claimant stating that payment may be granted to a third party). Iceland. Canada.  The authorities can reject the claim in whole or in part and inform the claimant via electronic means or regular mail (the latter. An appeal against a denied claim can be made to the Lithuanian tax authorities within 20 days after the date of receipt of the decision issued by the tax authorities (if the decision was sent via registered post. at the request of the claimant).500 more (LTL 900 for invoices relating to fuel costs). Croatia. The claimant must provide all information within one month of receipt of the request. If the refund is not granted. the claimant can initiate proceedings before the national court (within 20 calendar days after receipt of the decision). Refunds and appeals The Lithuanian tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the claim and inform the claimant via electronic means or regular mail (the latter. The Lithuanian authorities can request additional documents/information (e. Norway. this time limit can be extended upon request.g. The Lithuanian VAT authorities will be liable for late payment interest if the refund is not processed in a timely manner. If a refund is granted. it will be paid in Litas (LTL) or another currency within 10 business days after the end of the relevant period to the bank account number provided to the authorities. Non-EU businesses (13th Directive) Eligibility for refund Reciprocity generally is required. Lithuania will refund VAT incurred by taxable persons established in a non-EU country provided Lithuanian taxable persons are entitled to recover the VAT (or any equivalent tax) in that country. If this appeal is unsuccessful. Reciprocity currently exists with Armenia. at the request of the claimant). the 20-day period begins on the fifth business day after the decision was mailed). Switzerland and Turkey (with certain limitations). However. the grounds for rejection of the application will be stated.Supporting documentation The general threshold for the submission of an electronic copy of an invoice is where the taxable basis on the invoice or import document is LTL 3. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. or  The authorities can request additional information and notify the claimant via electronic means. 115 Global Tax Center (Europe) – European VAT refund guide 2013 .

380 (approximately EUR 400). The forms can be obtained from the local VAT offices or downloaded at: http://www. by using a special registration procedure are registered in an EU member state.  The supply of certain goods or services for which the reverse charge mechanism applies. unless the period represents the remainder of a calendar year (e.g. from 1 November to 31 December). VAT also will be refunded to taxable persons established in a non-EU country that supplies e-services in the EU and. from 1 January to 31 March) in one calendar year and not more than one calendar year. 116 .e. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. The application must be submitted to the Lithuanian tax authorities within six months of the end of the calendar year in which the tax became chargeable. if the application relates to a period of a calendar year or the remainder of a calendar year. the amount may not be less than LTL 170 (approximately EUR 50). Application forms The application is made on Form FR0445. and  The claimant has not carried out any activities in Lithuania that would be subject to VAT. by 30 June of the following year.vmi. The following conditions must be satisfied for a person established in a non-EU member state to recover Lithuanian VAT:  During the period for which the VAT refund is requested.lt/lt/?itemId=21569. or.g.However. issued by the Lithuanian tax authorities. except for:  The supply of transportation services and ancillary services that would be subject to the 0% rate. the amount for which application is made may not be less than LTL 1. Suppliers of e-services can request a refund of VAT paid in Lithuania irrespective of whether the country of their establishment refunds VAT to Lithuanian taxable persons. the claimant did not have a fixed establishment in Lithuania from which economic activities were performed. his normal place of residence was not in Lithuania. or  The supply of services under a special tax scheme for electronically supplied services. i. It must be completed in either Lithuanian or English and in Lithuanian Litas. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. if the claimant is an individual. The deadline will not be extended. Time limits The application must cover a period of not less than three consecutive calendar months (e.

 A legalized power of attorney (contract of mandate) if a third party submits an application on behalf of the claimant. so claimant should have the invoices listed in the application rather than an excel spread sheet as an attachment to the application form. ask the claimant to correct errors in the application or initiate an audit within four months after receipt of the VAT refund claim and all supporting documents. on the basis of which corresponding amounts of VAT were paid. The authorities will not assign a registration or an identification number that must be included on the application. managing director).g.lt Supporting documentation The following documents must be submitted with each application:  Originals or copies of invoices (or in certain cases cash register receipts). The form and supporting documentation must be brought or sent to: Vilniaus apskrities valstybine mokesciu inspekcija Ulonu st. If additional or amended information or a tax audit is required for the tax authorities to make the decision on the application. The Lithuanian tax authorities do not have any practical experience with excel spread sheets. The documents.lt Information on the status of the VAT refund can be obtained via e-mail by contacting: vilniaus. together with the VAT refund claim.apskr. This certificate may not be more than one year old. 117 Global Tax Center (Europe) – European VAT refund guide 2013 . If the power of attorney and the certificate of the VAT status are not in Lithuanian or English.All invoices must be mentioned in the attachment to the application form. import documents. the documents must be translated and include the signature of the translator. Refunds and appeals The decision on the application will be issued within four months of the date the application and all supporting documents were provided to the Lithuanian tax authorities. The application must be signed by a person who is legally entitled to represent the company (e. In case of fuel cards. 2 LT-08245 VILNIUS Lithuania T: + 370 5 268 7621 F: + 370 5 262 1906 www. the originals or copies of documents should allow identification of the person to whom the fuel card is issued.rastai@vmi. they can request additional documents.vmi. a power of attorney must be provided. Otherwise. can be brought to the tax authorities in person or sent via mail.  A legalized certificate of VAT status showing that the claimant is registered for VAT purposes in its country of residence.

request corrections to the application or initiate an audit. The claimant will be responsible for any bank charges on the transfer. However. An appeal against the denial of the claim may be made to the Lithuanian tax authorities within 20 days of the date of receipt of the decision (if the decision was sent via registered post. the decision on the VAT refund must be made within two months after receipt of the additional information. the grounds for rejection of the application will be stated. The tax authorities can extend the deadline to reply. If the appeal is unsuccessful. the claimant can initiate proceedings before the national court (within 20 calendar days after receipt of the decision).If the tax authorities require additional information or where errors in the application need to be corrected. it will be processed in Lithuanian Litas (LTL) or other currency within 10 working days of the date of the decision and paid to the bank account indicated in the application. correction of errors or conclusion of the tax audit. 118 . E-invoicing There is no specific procedure to reclaim VAT under Directive 2008/09/EC or 13th Directive on the basis of e-invoices. The Lithuanian VAT authorities will not be liable for late payment interest if the refund is not processed in a timely manner. When the tax authorities request additional information. If a refund is granted. the claimant must submit the additional information or correct the errors within one month. the deadline can be extended upon written request. the 20-day period is calculated from the fifth business day after the decision was issued). If the refund is not granted.

The standard VAT rate is 15%. the amount for which the application is made may not be less than EUR 400. and there are reduced rates of 12%. 119 Global Tax Center (Europe) – European VAT refund guide 2013 .  It does not have its place of business. if the application relates to a period of a calendar year or the remainder of a calendar year.europa. 6% and 3%.htm It is not necessary to appoint a Luxembourg fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive. except for:  Certain VAT-exempt cross-border transportation services and ancillary services.eu/taxation_customs/taxation/vat/how_vat_works/rates/index_en. An extensive overview of the VAT rates applied in Luxemburg can be found at: http://ec. liable or eligible to be VAT-registered in Luxembourg. or  Certain supplies of goods or services for which the Luxembourg recipient is the VAT debtor. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Luxembourg VAT if the following conditions are satisfied:  It is not registered.  It has not carried out any taxable supplies of goods or supplies of services in Luxembourg during the refund period. a fixed establishment or its usual place of residence in Luxembourg during the refund period.Luxembourg Luxembourg VAT is known as “Taxe sur la Valeur Ajoutée” (TVA) in French and “Mehrwertsteuer” (MwSt) in German. VAT cannot be recovered if the goods or services are used for private purposes. Non-refundable VAT VAT cannot be recovered when it has been charged by mistake or for certain supplies of goods that are VAT exempt. the amount may not be less than EUR 50.

The claimant can submit only one refund claim for a specific period and for the remainder of a calendar year. The third party may be a non-established person. If the claimant delegates the preparation and submission of its claim to a third party. When acting as the member state of establishment.g. from 1 January until 31 March) in one calendar year or not more than one calendar year.public.lu/vatrefund/.public. Procedure Filing VAT refund claims must be submitted to the tax authorities of the member state in which the claimant is established (http://www. Late claims are not accepted and the deadline will not be extended. the Luxembourg authorities will issue a confirmation of receipt of the VAT refund claim. The application may relate to invoices or import documents not covered by previously filed applications with respect to transactions carried out during that calendar year. it must have a LuxTrust smart card or a LuxTrust signing stick. unless the period represents the remainder of a calendar year (e.g.aed. IT requirements Luxembourg-based claimants registered for VAT purposes must submit their refund claims electronically via the VAT refund web portal of the Luxembourg VAT authorities: http://www. There are no clear guidelines in the Luxembourg VAT law regarding how the claimant should include invoices received after the refund claim is submitted for the relevant period.Time limits The application must cover a period of not less than three consecutive calendar months (e. a text on the website of the Luxembourg VAT Authorities confirms that this is possible. The website also provides that the third party company must also have a LuxTrust smart card or a LuxTrust signing stick. Furthermore. When acting as the member state of refund. The application must be submitted at the latest on 30 September of the year following the end of the refund period. The VAT authorities have informally stated that quarterly returns are recommended.lu/vatrefund/ for companies established in Luxembourg). However. it must identify the third party on the relevant page of the VAT refund portal. with an annual claim including invoices not reported in the quarterly claims. the Luxembourg authorities will issue a confirmation of receipt of the VAT refund claim. The refund claim may be submitted by the claimant or by an authorized third party. 120 . There is nothing in the Luxembourg VAT Law preventing a non-established third party company from submitting VAT refund claims for a claimant.aed. from 1 November until 31 December).

so as the member state of refund. they assume that the VAT authorities of the member state in which the claimant is established verified that the representative has been duly appointed by the claimant. Therefore. login details. Supporting documentation In principle. The Luxembourg VAT authorities have informally confirmed that. such as power of attorney. 121 Global Tax Center (Europe) – European VAT refund guide 2013 . the form must contain the following information:  The claimant's name and full address. in principle.Access is granted using a LuxTrust smart card or a LuxTrust signing stick that can be ordered online (http://test. taxable persons established in the EU do not have to submit any supporting documents with their claim. Refunds and appeals The Luxembourg VAT authorities will notify the claimant by electronic means about their decision to accept or to reject the claim within four months from date of receipt of the request.lu/). Luxembourg does not require any additional documents. The information must be uploaded manually on a line-by-line basis. A digital certificate is included in the LuxTrust smart card or LuxTrust signing stick. including IBAN and BIC codes.  A declaration by the claimant that it did not supply any goods or services in the member state of refund during the refund period. the digital certificate. It is not possible to upload an entire file directly into the system. the Luxembourg authorities will request a third party service provider to prove its authorization to follow up on the status of a VAT refund claim. with the exception of exempt transportation services and ancillary services or the supply of goods and services to a person that is liable for the payment of VAT. and  Bank account details.  The claimant's VAT identification number or tax reference number.  An email address. When acting as the member state of refund. etc. are provided when the LuxTrust smart card or LuxTrust signing stick are ordered and received. It is also necessary to apply for prior registration to the tax authorities’ system. However.luxtrust. Follow up submitted claims The claimant or its authorized representative can follow up on the claim. from the claimant.  The refund period covered by the application.  A description of the claimant's business activity for which the goods and services are acquired.

liable or eligible to be VAT-registered in Luxembourg. except for:  Certain VAT-exempt cross-border transportation services and ancillary services. they have at least six months from the date of receipt of the application to decide to fully or partly refund the input VAT.The authorities can request additional information (e. Making claims Minimum amounts The amount for which application is made may not be less than EUR 250. they have to notify the claimant about their decision to accept or to refuse the refund. In the latter case. original invoices) during this four-month period. If a refund is granted. If this appeal is unsuccessful. or if the claimant did not provide the additional information. the authorities must issue a decision on the claim within two months after the claimant submits the information. Non-EU businesses (13th Directive) Eligibility for refund A foreign taxable person is entitled to recover Luxembourg VAT if the following conditions are satisfied:  It is not registered.  Certain supplies of goods or services for which the Luxembourg recipient is the VAT debtor. or  Certain electronically provided services to non VAT taxable persons established in the European Union. Where additional information is requested. In any case. An appeal against the denied claim can be made to the Luxembourg VAT authorities within three months of receipt of the notification (tax assessment).g. The claimant must provide the information within one month from the date it is received. it will be paid within 10 business days after the end of the relevant period to a bank in Luxembourg or another member state.  It has not carried out any taxable supplies of goods or supplies of services in Luxembourg during the refund period. the grounds for rejection of the application will be stated. if the authorities request additional information.  It does not have its place of business. If the authorities request again additional information from the claimant. If the refund is not granted. 122 . the claimant can initiate proceedings before the national court. any bank charges for the transfer will be deducted from the amount to be paid to the claimant. within two months from the expiration of the one-month period for the claimant to respond. a fixed establishment or its usual place of residence in Luxembourg during the refund period.

etat. vouchers. In the latter case. The application form and supporting documentation must be sent to: Administration de l’Enregistrement et des Domaines Bureau d’imposition XI Remboursement et Franchises 67-69.  A written statement confirming that the claimant has not carried out any taxable supplies in Luxembourg apart from those mentioned above under “Eligibility for refund. Rue Verte 2667 LUXEMBOURG Luxembourg T: + 352 44 90 53 43 (Bureau XI) or + 352 44 90 51 (Switchboard) F: + 352 25 07 96 lux. regardless of the purpose or result of this activity.lu Refunds and appeals The Luxembourg VAT authorities will notify the claimant of their decision within six months from receipt of the request. any bank charges for the transfer will be payable by the claimant.” and  A written statement confirming that the taxable person will reimburse any unduly received payments to the Luxembourg VAT authorities.  An original certificate of VAT (or similar tax) status. If a refund is granted. receipts or customs clearance forms (copies are not accepted). it will be paid by bank transfer either to Luxembourg or the state in which the claimant is established. The application must be submitted to the Luxembourg “Administration de l’Enregistrement et des Domaines” at the latest on 30 June of the year following the end of the refund period. Application forms VAT refund claims for input VAT incurred in Luxembourg must be submitted to the Luxembourg “Administration de l’Enregistrement et des Domaines” on the form issued by the Luxembourg VAT authorities. 123 Global Tax Center (Europe) – European VAT refund guide 2013 . Late claims are not accepted and the deadline will not be extended.Time limits The application must cover a period of one calendar year. bills. import documents.imp11@en. Supporting documentation The following documents must be submitted with each application:  Original invoices. showing that the claimant is registered for VAT (or similar tax) purposes in its country of residence (this certificate may not be more than one year old) or that it independently carries out an economic activity on a regular basis.

the grounds for refusal of the application will be stated. If the appeal is unsuccessful. E-invoicing There is no specific procedure to reclaim VAT under the 13th Directive on the basis of e-invoices. An appeal against the denied claim may be made to the Luxembourg tax authorities within three months of receipt of the notification (tax assessment). 124 . the claimant can initiate proceedings before the national court.If the refund is not granted.

Non-refundable VAT VAT cannot be recovered on:  Tobacco or tobacco products. and  The business has not carried out any taxable supplies in Malta. An extensive overview of the VAT rates applied in Malta can be found at: http://ec. except those intended for resale or for the supply of a service (e.  Alcoholic beverages. hotels and restaurants).Malta VAT in Malta is known as “Taxxa fuq il-Valur Mizjud. liable or eligible to be registered for VAT in Malta. but the tax authorities may require a fiscal representative for a claim under the 13th Directive. maintaining and fuelling non-commercial motor vehicles).  Non-commercial motor vehicles (and goods and services for the purpose of repairing. except for:  Certain tax-exempt cross-border transportation services and ancillary services.g.  Works of art.europa. except those intended for resale. collectors’ items and antiques. and there are reduced rates of 7% and 5%. except those intended for resale. driving instructions or for the purpose of the carriage of goods or passengers for consideration. It is not necessary to appoint a Maltese fiscal representative to claim a VAT refund based on Directive 2008/09/EC. EU businesses (Directive 2008/9 EU) Eligibility for refund A foreign taxable person is entitled to recover Maltese VAT if the following conditions are satisfied:  The business is not registered. 125 Global Tax Center (Europe) – European VAT refund guide 2013 . charter/hire.htm. except those intended for resale.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. or  Supplies for which the reverse charge mechanism applies. bars. its seat or a fixed establishment in Malta.” The standard VAT rate is 18%.  The business does not have residence.

from 1 November to 31 December). except those intended for resale or charter/hire for the purpose of the carriage of goods or passengers for consideration. Where Malta is the member state of establishment. subject to certain exceptions.g. the application must be submitted electronically through the portal of the tax authorities of the country in which the claimant is established at the latest on 30 September of the calendar year following the refund period. it is possible to amend an application that already has been submitted (e. Procedure Filing Where Malta is the member state of refund.gov. the Maltese portal must be used (http://www. to add omitted invoices). Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. 126 . The claim may be submitted by the claimant or an authorized third party. However.aspx). keeping vessels or aircrafts). and  Purchases relating to the provision of transport or entertainment to employees. from 1 January to 31 March) in one calendar year or not more than one calendar year.g.mt/Services. the amount of VAT may not be less than EUR 50. subject to certain exceptions. for the carriage of goods or personnel in the course of an economic activity or where the use of such vessels or aircraft constitutes a specific and essential element of the carrying out of the economic activity that would otherwise entitle the person to deduct input tax. hospitality or entertainment. in principle. if the application relates to a period of a calendar year or the remainder of a calendar year.g. unless the period represents the remainder of a calendar year (e. fuelling. Vessels or aircraft (as well as goods and services for the purpose of repairing. the amount of VAT for which application is made may not be less than EUR 400. maintaining. be a non-established company. This third party can.vat. The claim may be submitted by the claimant or an authorized third party. Malta’s legislation does not specifically address whether it is possible for a claimant to submit more than one refund claim for the remainder of a calendar year.  Purchases relating to the provision of receptions. Time limits The application must cover a period of not less than three consecutive calendar months (e.

the Maltese authorities will issue a confirmation of receipt of the VAT refund claim.When acting as the member state of establishment. Once the claim is submitted.000 (EUR 250 for invoices relating to fuel costs). Individuals access the system using their electronic identity (e-ID) login. Full guidance on the procedure to obtain access to the website of the Maltese tax authorities can be found at: http://www. When acting as the member state of refund. the Maltese tax authorities will require the refund application to contain certain minimum information. the Maltese authorities will also issue a confirmation of receipt of the VAT refund claim.mt/Services. Supporting documentation The claimant may be requested to provide electronic copies of invoices for which the taxable basis of the invoice or import documents equals or exceeds the threshold of EUR 1. Follow up on submitted claims There is no specific guidance as to who can follow up on the status of a VAT refund claim. the refund period covered by the application. including details about the claimant. the data would have to be in XML format.gov. the taxpayer will receive a confirmation from the website. a declaration that the claimant has not supplied any goods /services in Malta during the refund period and the bank account details of the claimant.mygov. The guidance does not specifically address the possibility of uploading information and.mt. the nature of the goods/services acquired and the amount of deductible VAT. IT requirements Maltese claimants registered for VAT purposes must file their refund claims electronically using the service offered by the Maltese tax authorities (available on http://www. (However. however. When acting as the member state of refund. Access to the system on behalf of legal persons requires prior registration of the legal person for an e-ID. therefore. The refund application also must provide details on all invoices or import documents. the claimant or its advisors will contact the VAT department. 127 Global Tax Center (Europe) – European VAT refund guide 2013 . including information on the supplier. whether an automatic upload on the portal is possible and whether specific software is required/available will depend on the specific requirements of the portal in the member state in which the claimant is established. When acting as the member state of refund.vat. In practice.) With regard to taxable persons established outside Malta that are applying for a refund of Maltese VAT. referencing the application. should the electronic portal permit automatic uploads of information. the Maltese VAT authorities may require evidence of the third party’s authorization to request information on behalf of the claimant. it is presumed that all details must be input manually.aspx).

An appeal against the denied claim can be made to the Maltese Administrative Review Tribunal. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months.  The authorities can request additional information and notify the claimant via electronic means.g. The claimant must provide all information within one month of receipt of the request. If a refund is granted.The Maltese authorities can request additional documents/information (e. the grounds for refusal of the application will be stated. 128 . The Maltese VAT authorities may require the appointment of a tax representative to file a claim for a VAT refund. this is not applied. Non-EU businesses (13th Directive) Eligibility for the refund While. If the refund is not granted. in practice. it will be made in Euro within 10 business days after the relevant period and paid to the bank account number provided to the authorities. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. reciprocity between Malta and the country of establishment of the claimant is required. if the application relates to a period of a calendar year or the remainder of a calendar year. original or copies of relevant invoice or import documents where the VAT authorities have reasonable doubts regarding the validity or accuracy of a claim).  The authorities can reject the claim in whole or in part and notify the claimant. in principle. the amount for which application is made may not be less than EUR 186. the amount may not be less than EUR 23. Refunds and appeals The Maltese VAT authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the claim and notify the claimant. The Maltese VAT authorities will be liable for late payment interest if the refund is not processed in a timely manner. The VAT authorities can specify the language(s) that must be used by the claimant for the provision of information in the refund application.

The serial number used in the application form must be included on the documents. Application forms The application is made on Form 008/2004 issued by the Maltese tax authorities.mt Web: www. director). All invoices must be mentioned in the attachment to the application form.gov.Time limits The application must cover a period of not less than three consecutive calendar months (e.g. The application must be signed by a person who is legally entitled to represent the company (e. a letter of authority must be provided. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. by 30 June of the following year.e.mt/.gov. The form must be completed in Maltese or English and in Euro. The deadline will not be extended. from 1 January to 31 March) in one calendar year and not more than one calendar year.mt Supporting documentation The following documents must be submitted with each application:  An official certificate on a prescribed form in either Maltese or English and endorsed by the competent authority of the country in which the claimant is registered for VAT or where it carried out its economic activity.vat. Otherwise. However. from 1 November to 31 December).vat. The form can be obtained at the address below or online at: http://www. The application must be submitted to the Maltese tax authorities within six months of the end of the calendar year in which the tax became chargeable. Centre Point Building Ta’ Paris Road Birkirkara BKR4633 Malta Telephone: (00 356) 2149 9330 Fax: (00 356) 2149 9365 Email: vat@gov. and  Original invoices or import documents.g.g. 129 Global Tax Center (Europe) – European VAT refund guide 2013 . The form and supporting documentation must be sent to: The Director General (VAT) VAT Department 16. unless the period represents the remainder of a calendar year (e. i. late claims will be accepted until 31 December of the third year following the year in which the tax became chargeable.

E-invoicing There is no specific procedure to reclaim VAT under Directive 2008/09/EC or the 13th Directive on the basis of e-invoices. 130 .

Netherlands Dutch VAT is known as “Belasting over de toegevoegde waarde” (BTW).  The business has not carried out any taxable supplies in the Netherlands. hotels and cafes.htm It is not necessary to appoint a Dutch fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Dutch VAT if the following conditions are satisfied:  The business is not registered. a seat or fixed establishment for VAT purposes in the Netherlands. and there is a reduced rate of 6%. except for:  Certain tax-exempt cross-border transportation services from/to non-EU countries.  Food and drinks in restaurants. liable or eligible to be registered for VAT in the Netherlands.  Supplies subject to occasional taxation. The standard VAT rate is 21%.  Employee benefits in-kind in excess of EUR 227 per year per person.  The business does not have residence.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n.  Business entertainment in excess of EUR 227 per year per person. An extensive overview of the VAT rates applied in the Netherlands can be found at: http://ec.  Supplies for which the reverse charge mechanism applies. 131 Global Tax Center (Europe) – European VAT refund guide 2013 . or  Electronically provided supplies where the foreign taxable person opted for application of the special regime for non-established taxable persons supplying electronic services to non-taxable persons.europa. Non-refundable VAT VAT cannot be recovered on:  Supplies of goods and services that are not used for business purposes.  Supplies and services acquired or imported in connection with an exempt business activity.

which may be a non-established company. However. To have the right to appeal the decision of the tax authorities. the claimant will have to appeal a decision received for the relevant period. the amount for which application is made may not be less than EUR 400. but in this case. before 1 October) in which the VAT was incurred. It is also possible to add the additional invoices in a subsequent refund claim for the same year (provided the deadlines are met). no appeal can be filed.g." which can be downloaded at: (http://download. Applications for VAT refunds in different member states must be submitted separately.nl/vrca-applicant/ for companies established in the Netherlands). if the application relates to a period of a calendar year or the remainder of a calendar year. However. Procedure Filing The refund application must be submitted electronically through the portal of the tax authorities of the country in which the claimant is established (https://eubtw. A claimant can submit more than one refund claim for the remainder of a calendar year.belastingdienst. from 1 January to 31 March) in one calendar year and not more than one calendar year. VAT on costs for the lease or rental of cars (these are limited to an 84% VAT refund (a 16% correction is made for private use)).e. It is not possible to add additional invoices to the refund claim for the following calendar year. The refund request may be submitted by the applicant or an authorized person. the third party service provider must obtain login codes from the Dutch tax authorities and complete the form "Aanvraag inloggegevens teruggaaf uit andere EU-landen voor intermediairs.belastingdienst. the claim must be submitted within nine months after the end of the calendar year (i. If the invoice cannot be reported in the same calendar year. it is possible to submit a claim within five calendar years from the end of the calendar year in which the VAT was incurred. the third party must have a VAT registration in an EU member state in order to obtain login codes.nl/belastingdienst/docs/aanvraag_inloggeg_btw_ande re_eu_land_ob4082z4fol. A claimant can make a maximum of five claims (per member state) annually.pdf). the amount may not be less than EUR 50. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. To access the Dutch tax authorities’ portal as an intermediary. Time limits The application must cover a period of not less than three consecutive calendar months (e. 132 .

Poland. Italy and Lithuania require the authorized person to be established in that member state. BG-1000 Sofia. In the following member states. Romania. the authorization must be personally delivered to the tax office: Territorial Revenue Directorate. in addition to providing a written authorization. excluding VAT. Lithuania.nl/vrca-applicant/ A login code first must be request and an administrator must be appointed. Cyprus. When acting as the member state of refund.For claimants established in the Netherlands. Access to the portal to submit the refund claim may be obtained by submitting the form.  Authorizations must be in English or the official language of the member state.  For Bulgaria. tax advisor) to submit the application.nl/belastingdienst/docs/aanvraag_inloggeg_btw_ander e_eu_land_ob4072z4fol. Malta. Slovakia.pdf.:  Copies of invoices/import documents. Petrol bills exceeding EUR 250 or other bills exceeding EUR 1. Spain. Greece. Czech Republic. Latvia. Poland. Aksakov Street 21. Spain.  Added files must be in JPEG. “Aanvraag inloggegevens teruggaaf uit andere EU-landen" to the Dutch authorities: http://download. and  Authorization if a third party submits a claim on behalf of the claimant.K. 133 Global Tax Center (Europe) – European VAT refund guide 2013 . written authorization and signature:  Cyprus. the Dutch authorities will issue a confirmation of receipt of the refund claim. Sweden and the U. For an authorized person (e.g. vouchers. Hungary. the following documents must be submitted with each claim for Belgium. Germany. including the address of the authorized person. Estonia. Procedure for Dutch taxpayers Taxpayers established in the Netherlands and registered for VAT purposes are allowed to file their refund claim using the website https://eubtw.  Hungary. France. The total size (including added bills and authorization form) of the added forms may not exceed 5MB. PDF or TIFF format and may be in a single zip file. Ireland. bills. an authorization must be added. Italy. Luxembourg. and the U. receipts or customs clearance forms.K. A certificate of VAT status is not required because the Dutch tax authorities directly check the VAT status and will confirm this with the tax authorities of the other EU member state. It is not possible to automatically upload data to the portal to submit the claim.belastingdienst.000. the claimant’s address. Finland.belastingdienst. it must be appointed to acces the site by the administrator.

The amount of the compensation depends on the period of delay after the 15 days and the amount of the VAT refund. the Dutch authorities will not require a third party service provider to prove its authorization to follow up on the status of the refund claim. If the refund is not granted. The claimant must provide all information within one month of receipt of the request.  The authorities can request additional information and notify the claimant via electronic means. If this appeal is unsuccessful.  The authorities can reject the claim in whole or in part. An appeal against the denied claim can be made to the Dutch tax authorities within six weeks following the date mentioned on the notification of the decision. supporting documentation is required only if the Dutch VAT authorities request additional information. it will be processed in Euro within 10 business days after the relevant period and paid to the bank account number provided to the tax authorities. The Dutch VAT authorities will be liable for late payment interest if the refund is not processed in a timely manner. Refunds and appeals The Dutch VAT authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the claim and notify the claimant. If a refund is granted. which is available via the electronic portal. The third party must be authorized through an electronic power of attorney. a proxy holder or any other person. When acting as the member state of refund. This bank account can be held by the claimant. No specific document is required. Supporting documentation In principle.Follow up on submitted claims The applicant or a third party can follow up on the status of a claim with the VAT authorities. For refund requests that took more than 15 days before being forwarded to the country of destination. Leniency interest With regard to VAT refund requests for 2009 and 2010. the claimant can initiate proceedings before the national court (within six weeks after receipt of the notification of the decision). The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request.5% on an annual basis. it is possible that the Dutch authorities will be liable for interest (“leniency interest”) of 2. the grounds for rejection of the application will be stated. 134 . special regulation is applicable as a result of the delay in forwarding the refund requests from the Dutch tax authorities to other EU member states. but the third party should retain a copy of the authorization.

if the application relates to a period of a calendar year or the remainder of a calendar year. Non-refundable VAT VAT cannot be recovered on:  Supplies of goods and services that are not used for business purposes.  Employee benefits in kind in excess of EUR 227 per year per person. or  VAT on costs for the lease or rental of cars (these will in practice be limited to an 84% VAT refund (a 16% correction is made for private use)). a seat or a fixed establishment for VAT purposes in the Netherlands.  Supplies subject to occasional taxation. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. the amount for which application is made may not be less than EUR 400.  The business has not carried out any taxable supplies in the Netherlands.  The business does not have residence.  Supplies and services acquired or imported in connection with an exempt business activity. Non-EU businesses (13th Directive) Eligibility for refund No reciprocity is required. liable or eligible to be registered for VAT in the Netherlands. hotels and cafes. an application form can be downloaded from the website of the tax authorities.  Food and drinks in restaurants. 135 Global Tax Center (Europe) – European VAT refund guide 2013 .  Supplies for which the reverse charge mechanism applies.If an entrepreneur qualifies for this compensation. except for:  Certain tax-exempt cross-border transportation services from/to non-EU countries.  Business entertainment in excess of EUR 227 per year per person.” A foreign taxable person is entitled to recover Dutch VAT if the following conditions are satisfied:  The business is not registered. The business must be a “taxable person. or  Electronically provided supplies where the foreign taxable person opted for application of the special regime for non-established taxable persons supplying electronic services to non-taxable persons. the amount may not be less than EUR 50.

receipts or customs clearance forms. Supporting documentation The following documents must be submitted with each claim:  Original invoices/import documents. Whilst forms supplied by the tax authorities in any EU member state are accepted. the claim must be submitted within six months after the end of the calendar year in which the VAT was incurred.  A copy of the extract of the Chamber of Commerce (business registration register). but in this case. Registration is carried out by completing form “Aanvraag registratienummer buitenlandse onderneming. it is preferable to have the form printed in the same language as used in the application. bills. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. To have the right to appeal the decision of the tax authorities. from 1 January to 31 March) in one calendar year and not more than one calendar year.g.g.nl/belastingdienst/docs/verzoek_om_teruggaaf_omzet belasting_ob1682z20fol.Time limits The application must cover a period of not less than three consecutive calendar months (e. it is possible to submit a claim within five calendar years from the end of the calendar year in which the VAT was incurred. vouchers.nl/belastingdienst/docs/opgaaf_buit_ond_registratienu mmer_ob0751z3fol. The form and supporting documentation must be sent to: Belastingdienst Limburg / Kantoor Buitenland Postbus 2865 6401 DJ HEERLEN Tel: + 31 45 560 31 11 Fax: +31 45 560 31 00 136 .  A letter of authority if a third party submits a claim on behalf of the claimant.  A copy of the articles of association.pdf The form must be completed in Euro. and  An original certificate of taxable status. Application forms To submit a VAT refund request. the foreign entity must be registered in the Netherlands. The refund application form is Form OB 68 issued by the Dutch tax authorities (other EU forms are also accepted).” which can be downloaded at: (http://download.belastingdienst. which can be downloaded at: http://download. unless the period represents the remainder of a calendar year (e. from 1 November to 31 December). However.pdf). no appeal can be filed.belastingdienst.

E-invoicing If a refund is requested based on e-invoices. 137 Global Tax Center (Europe) – European VAT refund guide 2013 . it will be made in Euro directly to the claimant or its appointed agent before the end of the above period and paid to a bank account in the Netherlands or the state in which the claimant is established. The Dutch tax authorities will not be liable to pay any interest on the refund. or  Some other acceptable method. If this appeal is unsuccessful.Refund and appeals The Dutch tax authorities will stamp or perforate each invoice and/or import document to prevent their use in subsequent applications and will return the documents to the claimant within one month after a decision is made.  Electronic exchange of data (edi). An appeal against the decision may be made to the Dutch tax authorities within six weeks of the receipt of the notification (tax assessment). the grounds for rejection of the application will be stated. the claimant may resort to the national court within six weeks after receipt of the notification of the decision on the appeal. If the refund is not granted. If the authorities request additional information. the six-month period will be suspended until the claimant has complied with its obligation to provide the necessary information. The decision on the refund application will be announced within six months of the date the application and all supporting documents are submitted to the Dutch tax authorities. If a refund is granted. the claimant will be responsible for any bank charges for the transfer. one of the following requirements must be met to guarantee the integrity of the invoice:  Electronic signature. In the latter case.

foreign businesses that only carry out VAT-exempt services in connection with transportation directly to or from Norway (and have sales exceeding the registration threshold of NOK 50. However.  The VAT relates to the claimant‘s business activities carried out abroad. The same applies to goods and services purchased for sale in Norway.  The business would have been liable for VAT registration in accordance with the Norwegian Act relating had the supply been carried out in Norway. Until 31 December 2009. VAT on goods imported for delivery to a buyer in Norway and on goods imported for sale in Norway is accordingly not refunded. Foreign businesses are required to register for VAT in Norway and claim the VAT refunded through ordinary VAT returns. the foreign business must satisfy the following conditions:  The foreign business is not liable to register for VAT purposes in Norway. Thus. No reciprocal agreement with the home country of the nonresident business is required for refunds to be made. airlines could register for VAT in Norway and request a VAT refund through the ordinary VAT return or they could apply for a refund through the refund mechanism for foreign businesses. The position changed when a new VAT Act was introduced on 1 January 2010. EU and non-EU businesses (Norwegian VAT Act section 10-1) Eligibility for refund Foreign businesses can obtain refunds of VAT paid on purchases of goods and services in Norway or on imports of goods into Norway. 138 .000 during a 12month period) are not able to apply for a VAT refund through the refund mechanism for foreign businesses. Consequently. have been registered or engaged in an activity that is subject to registration in Norway. 14%.Norway Norwegian VAT is known as “Merverdiavgift” (MVA). foreign businesses that only carried out VAT-exempt services (zero rated with credit) in connection with transportation directly to or from Norway could opt to register for VAT in Norway.11%. The standard VAT rate is 25%. 8% and 0%. and there are reduced rates of 11. It is not necessary to appoint a Norwegian fiscal representative to claim a VAT refund. during the period to which the application relates. to obtain a refund for VAT costs accrued in Norway. The foreign business must not. and  The VAT in that case would have been deductible.

purchases of art and antiques. lottery services and the supply and letting of real property. Sales of certain goods/services are exempt from tax (zero rated).  The purchase. educational services. cultural services. management. the purchase must be for use in a VAT taxable activity. oil. Unless specific exemptions apply. i. maintenance and other related costs. only the proportion relating to taxable activities will be refunded. personal vehicles. therefore. Any mistakenly charged VAT will not be refunded. e. financial services. and  Benefits-in-kind for employees. social services. Non-refundable VAT VAT cannot be recovered on:  Entertainment expenses. VAT will not be paid on advertising services and guarantee repairs that are carried out in Norway on behalf of a foreign principal.  Food and drinks.g. as well as on petrol. There is no entitlement to a VAT refund for certain goods and services purchased for business use.  Goods imported and used for activities outside the scope of Norwegian VAT. employees and pensioned staff of the enterprise. If the business engages in both VAT taxable and non-taxable activities. expenses relating to meals. Making claims Minimum amounts A refund must be for at least NOK 2. If a service can be supplied from a remote location. and benefits in kind remuneration of the owner. the services generally must be used entirely abroad. VAT will not be charged if the recipient is a taxable person that is resident abroad.e. the refund can be as low as NOK 200. (including the procurement of such services). Specific exempt services include health services. therefore. entertainment and gifts. work on and management of real property intended to meet housing. repairs.Foreign businesses can have VAT refunded to the same extent as businesses in Norway are entitled to deduct VAT. the foreign business must have the mistake corrected by the seller. The seller will not charge VAT on such sales and. hire or importation of passenger cars. etc. however. the supply of goods and services is liable to VAT in Norway. the issue of a refund does not arise. e. 139 Global Tax Center (Europe) – European VAT refund guide 2013 .g. the supply of goods and services for export and for use in offshore petroleum activities. Foreign businesses that are exclusively engaged in such activities.000.  Goods and services acquired for use outside the scope of Norwegian VAT. will not be entitled to VAT refunds. leisure or other welfare needs. For services to be regarded as exported. If the application relates to an entire calendar year or the remainder of a calendar year.

The amount of VAT to be claimed must be submitted in NOK. Danish.pdf.skatteetaten. a person entitled to sign on behalf of the company or a proxy holder authorized by the company. As a general rule. The Norwegian authorities do not automatically issue a confirmation receipt of the claim. Applications cannot be filed electronically. A claimant may submit up to four refund claims per year. However. The period can be less than three months if it is the rest of a calendar year. The form and information about refund requests also can be obtained from the Sarpsborg tax office. although the final claim of a year may cover a shorter period. that person may follow up on the claim.skatteetaten. They must be sent to: Skatt øst Postboks 1073 Valaskjold N-1705 Sarpsborg Norway T: + 47 800 80 000. the claimant will be responsible for any costs arising as a result of a refund paid outside Norway. Time limits An application must relate to a period of at least three months and at most one calendar year. the refund claims may only be followed up by the claimant. if a power of attorney has been issued to another person. The form must be completed in Norwegian. The application may be signed by the applicant.no/upload/skjemaer/alltid/RF-1032BE. English or Swedish.no There are no requirements on how the application must be filled out (block capitals or typed). 140 . The application must be sent to the Sarpsborg tax office no later than 30 June of the year following the calendar year to which the application relates. +47 22 07 70 00 F: + 47 69 24 41 81 skattost@skatteetaten.no www. Follow up on submitted claims As a general rule. each claim should cover at least a period of three months. Application forms The claimant must use Form RF-1032. However. but this may be requested.The claimant can choose whether payment is to be made in Norwegian kroner (NOK) or in another currency. The claim must relate to goods and/or services supplied/imported during the application period. which can be downloaded at: http://www.

The claimant also must declare that the goods covered by the application have not been or will not be sold in Norway or supplied to a buyer in Norway. The description of the commercial activity and the certificate from a public authority can be in another language. the incorrect amount plus interest may need to be repaid. the application must declare what they are used for in Norway. Invoices must be numbered and dated and include the name and address of the Norwegian seller. If the claimant has provided insufficient or incorrect information and on that basis received too large of a refund.g. and  An original authorization if the refund is being applied for by an authorized representative. Refunds and appeals The time needed to process applications by the county tax office normally may not exceed six months. Even if the application is processed in a shorter time. the repayment scheme for reexports of goods managed by the Directorate of Customs and Excise.  A clear description of the commercial activity carried out abroad. the place and date of delivery and the payment. with all enclosures. If the goods have been exported. Declarations The foreign business must declare in the application that the goods or services have been used in the company and state the purpose of the purchases. its organization number followed by the letters MVA. 141 Global Tax Center (Europe) – European VAT refund guide 2013 . and that the VAT paid is not covered by another refund scheme. a clear description of the goods or services.  A certified export document if the goods covered by the application have been exported. English or Swedish. The application.Supporting documentation The following documents must be submitted with each claim:  Original invoices and import documents evidencing the right to deduction. Danish. e. the claimant must declare that this was carried out as shown in an enclosed certified export declaration. If the goods/services are still used in the company. The VAT must be specified and stated in NOK.  A certificate from a public authority confirming that the claimant is engaged in such a commercial activity. quantity/extent. the refund will not be paid earlier than four months after receipt of the application by the county tax office. The description of the commercial activity and the certificate from a public authority can be omitted if these were submitted previously in the same year. the name and address of the claimant. must be in Norwegian. Incorrectly refunded amounts including interest also can be offset against subsequent applications for refunds. but must be accompanied by a certified translation.

Interest is not normally paid if the tax administration fails to make a timely refund because the time required to process the application and pay the refund is merely an estimate made by the tax authorities.Refunds paid can also be offset/reclaimed when an incorrect payment is due to an obvious error on the part of the tax authorities. e. a calculation error or when a considerable amount is involved. The e-filing of VAT refund applications for businesses not registered in Norway is not allowed.g. the grounds for rejection of the application will be stated. 142 . E-invoicing is normally accepted if the invoice (sales document) is made out in a noneditable format. The claimant can list any bank account for the refund and can select the currency in which it wishes to be reimbursed. An appeal against the denied claim can be made to the Norwegian Directorate of Taxes within six weeks after the rejection. However. E.invoicing/E-filing Since Norway is not an EU member state. costs for transfers to international accounts and currency exchange are borne by the claimant. If the refund is not granted. the EU VAT Directives do not apply to Norwegian VAT law. If this appeal is unsuccessful. the claimant can resort to the civil courts. such as a PDF file or password-protected excel spread sheet.

and there are reduced rates of 8%. with some exceptions. The standard VAT rate is 23%.europa. permanent or usual place of conducting business activity in Poland. in which it has its registered seat. and  The business has not carried out any taxable supplies in Poland except for:  Certain import-related transportation services and their value was included in the taxable basis. which give the right to deduct input VAT in the country in which the VAT is being settled. These rates may further be increased in the near future. depending on the Polish budget.g.  The business is a registered VAT payer or registered taxpayer of a similar tax in the country. Polish VAT law also requires that the claimant use the goods and services purchased in Poland in relation to its taxable activities. appointing a Polish contact person (proxy) is recommended because the authorities tend to require additional explanations in Polish (e. Non-refundable VAT VAT cannot be recovered on:  Goods and the services. the acquisition of which resulted from a donation or free provision of services. 143 Global Tax Center (Europe) – European VAT refund guide 2013 . regarding the nature and reason for the purchases) and. and  Supplies for which the reverse charge mechanism applies. and  Lodging and catering services. seven days). An extensive overview of the VAT rates applied in Poland can be found at: http://ec. However. 5% and 0%.htm It is not necessary to appoint a Polish fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive.  Certain services related to international transportation.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. EU businesses (2008/09/EC) Eligibility for refund Foreign taxable persons are entitled to recover Polish VAT if the following conditions are satisfied:  The business does not have its seat.g. can set short deadlines for this information to be delivered (e.Poland Polish VAT is known as “Podatek od Towarów i Usług” (PTU). in some cases.

assuming no double deduction is requested. from 1 November to 31 December).). January to June and May to December).g. Procedure Filing The application must be submitted electronically in Polish through the portal of the tax authorities in the country in which the claimant is established at the latest on 30 September of the calendar year following the refund period. The same restrictions generally apply to trucks. As the member state of refund. in practice. the Polish tax authorities will confirm receipt of the claim. from 1 January to 31 March) in one calendar year and not more than one calendar year. The deadline will not be extended. Input VAT on truck leases registered with the Polish tax office before 31 January 2011 could be fully recovered. lorries. the Polish tax authorities will electronically confirm receipt of the application. As the member state of establishment. if the application relates to a period of a calendar year or the period shorter than the last three months of a calendar year. also is non deductible. buses. the refund claim can be submitted by a proxy holder on behalf of the claimant.g. Time limits The application generally must cover a period of not less than three consecutive calendar months (e. Although not clearly stated in Polish law. However. the amount for which application is made may not be less than EUR 400. but not exceeding PLN 6. The application also may be submitted for a period shorter than the remaining three months of the calendar year (e.g. etc.The deductibility of input VAT on the purchase (lease) of passenger cars is limited to 60%. diesel oil and gas for passenger cars or other motor vehicles for which input VAT deductibility is limited. with some exceptions (e. These amounts will be recalculated at an average euro exchange rate defined by the National Bank of Poland on the day before the invoice was issued.000 per car. Input VAT on the purchase of engine fuel. 144 . Polish VAT law does not specifically prohibit the submission of VAT refund claims for overlapping periods (e. the authorization must be filed in hard copy with stamp duty paid to the competent tax authorities before the VAT refund application reaches the Polish tax office.g. the amount may not be less than EUR 50. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months.

which may be made via electronic means in Polish. the authorities must issue their decision within two months of receipt of the requested information.  Maximum zip file size: 5MB. However. However. the threshold for providing a copy is set at EUR 250. it is recommended that a Polish proxy be appointed to supervise this process.  The invoices included into the zip file can be in the following formats: JPEG. Where additional information is requested. The Polish authorities contact applicants using the e-mail address indicated on the VAT refund application.000 more. Follow up on submitted claims The claimant or its authorized proxy can follow up on a claim. Polish taxpayers applying for refund of VAT incurred in other EU member states must use the form (VAT-REF) on the web page of the Polish Minister of Finance. the authorization should be filed in hard copy with stamp duty paid to the competent tax authorities.pdf. The decision must be sent via registered mail. VAT refund claims filed in Poland must be signed with a certified electronic signature. the following must be taken into account:  All invoices must be included in a single zip file with no passwords or coding.e-deklaracje. In case the applicant would like to appoint a local proxy. The Polish tax authorities can request additional documents/information. The authorities may request additional information. they must send a request to the claimant acknowledge receipt of the evidence collected and inform the claimant about the identified irregularities before a decision is issued. where the invoice relates to fuel costs. Refunds and appeals The Polish tax authorities must issue a decision on the refund claim within four months of receipt of the claim. PDF or TIFF. and  Standard scanning preference: Black and white / max 200 dpi. This form can be downloaded at: http://www. 145 Global Tax Center (Europe) – European VAT refund guide 2013 . The form must be filled in manually on a line-by-line basis. Considering that any response made to the Polish tax authorities must be in Polish.pl/files/pdf/VAT-REF(2)_v1_0. from a Polish VAT perspective.IT requirements The tax authorities provide specific software and an application form to file a refund request. Supporting documentation The general threshold for the submission of an electronic copy of an invoice is where the taxable basis on the invoice or import document is EUR 1. If the authorities reject the claim in whole or in part. For VAT refunds from other EU member states. the IT requirements are set by the rules of the relevant country.gov. The claimant must provide all information within one month of receipt of the request.

Macedonia. Reciprocity is required. Making claims Time limits The application must be submitted to the Polish tax authorities by 30 September of the year following the calendar year to which the application relates. i. Application forms The application must be made by filing a hard copy (it cannot be faxed or emailed) of the form attached to the Decree on VAT Refunds. The Polish tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. the grounds for rejection of the application will be stated (in Polish). If this appeal is unsuccessful. issued by the Minister of Finance. An appeal against the denied claim can be made to the Polish tax authorities (Tax Chamber via the tax office that rejected the claim) within seven or 14 days of receipt of the decision (the exact term will depend on the legal form of the decision).gov. If a refund is granted. The deadline for an appeal to the administrative court is usually 30 days from the date of the decision. Iceland.e. Norway and Switzerland.If the claimant fails to submit the information. If the refund is not granted.pl/_files_/podatki/vat_i_akcyzowy/akty_prawne/2011/zazzacznik_nr _2. but no later than six months from the date the claim was submitted (if the authorities only send one request for additional information) or eight months (if the authorities requested additional information more than once). There is no official list of countries for which reciprocity is granted however. The application also may be submitted at the local Polish consulate or embassy. Poland will refund VAT to claimants from countries that will refund VAT to Polish entities.pdf 146 . it must be paid in Polish currency within 10 business days after the decision is issued and paid to the bank account number provided in the VAT refund claim. Non EU businesses (13th Directive) Eligibility for refund Taxable persons with a registered seat outside the EU must meet the same requirements as apply to EU taxable persons. The form can be obtained from the local VAT offices or downloaded at: http://www. the claimant can go before the national administrative court. the decision must be issued within two months of expiration of the deadline to provide the information. the reciprocity rule currently applies to the following countries: Croatia (since 1 June 2012).mf. further to information published on the website of the Polish Ministry of Finance. Late claims are not accepted and the deadline will not be extended.

If the refund is granted. The application must be signed by a person who is legally entitled to represent the claimant.The form must be completed in Polish and in Polish Zloty. 147 Global Tax Center (Europe) – European VAT refund guide 2013 . The certificate must be officially translated into Polish. Otherwise. The form and supporting documentation must be sent to: Drugi Urząd Skarbowy Warszawa – Śródmieście ul. Confirmation of taxable status can be done on a special form in Polish. The authorities should accept a notarized copy of a VAT certificate. If the claimant submits more than one application during a year. All invoices must be mentioned in the application. The authorities may request additional information. It is unclear under Polish VAT law whether an excel spread sheet can be used to provide an overview of the claimed amounts. Customs documents and invoices that are sent electronically between the parties can be printed out and attached to the form. but the request must be made via registered mail and in Polish. the Polish tax authorities will stamp and perforate each invoice and/or import document to prevent their use in subsequent applications and will return the documents to the claimant. The claimant must provide all information within one month of receipt of the request.  Confirmation from the tax authorities of the country where tax claimant has its seat showing that the claimant is a registered VAT payer. Jagiellońska 15 03 -719 Warszawa Poland T: + 48 22 511 35 01 F: + 48 22 511 35 02 Supporting documentation The following must be attached to the application:  Original hard copy invoices and customs documents supporting VAT amounts in the application. The documents generally must be originals. and  A power of attorney if a third party submits/signs an application on behalf of the claimant and confirmation that stamp duty has been paid. provided as an appendix to the Decree on VAT Refunds. but in practice it is very rarely used. along with a confirmation that stamp duty has been paid. the certificate does not have to be submitted with each application provided it was issued less than one year before the VAT refund claim was submitted and there have been no changes to the scope of the certificate. an authorization must be provided to the tax authorities.

E-invoicing There is no specific procedure to reclaim VAT under Directive 2008/09/EC or the 13th VAT Directive on the basis of e-invoices. 148 .  Submit a correction of the previous year VAT refund claim if it does not submit a VAT refund claim for the following year. The same rules also apply to partial Polish VAT taxpayers filing foreign refund claims. Partial input VAT recovery In case the purchases performed by foreign taxpayers are partially used for the purpose of taxable activities in their country of establishment (i. the foreign entity is obliged to:  Adjust the amount of input VAT recovered in the previous year through the VAT refund claim submitted for the following year (also applying the current prorata to the input VAT declared in the refund claim for the following year) or. In case the prorata changes after submission of the claim.e. taxpayers may only recover input VAT corresponding with their country of establishment input VAT recovery prorata. only allowing for partial input VAT recovery there).

Non-refundable VAT VAT cannot be recovered on:  Accommodation. and  Travel expenses.Portugal Portuguese VAT is known as “Imposto sobre o Valor Acrescentado” (IVA). importation and repairs of vehicles.  Tobacco.  Purchase. it is possible to recover VAT incurred on commercial cars and trucks. The standard VAT rate is 23%. hire. The standard VAT rate in the autonomous regions of Madeira and Azores are 22% (as from 1 April 2012) and 16%.eu/taxation_customs/taxation/vat/how_vat_works/rates/index_en. or  Supplies for which the reverse charge mechanism applies. and there are reduced rates of 13% and 6%. and aircraft (unless these assets are used in specific activities). An extensive overview of the VAT rates applied in Portugal can be found at: http://ec. fixed establishment or residence in Portugal. However.  Entertainment expenses. with reduced rates of 12% and 5% in Madeira and 9% and 4% in the Azores. and  The business has not carried out any taxable supplies in Portugal.htm It is necessary to appoint a Portuguese fiscal representative to claim a VAT refund based on the 13th Directive. including tolls (except in the case of specific events). respectively. boats. food and drinks (except in the case of specific events).europa. 149 Global Tax Center (Europe) – European VAT refund guide 2013 . EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Portuguese VAT if the following conditions are satisfied:  The business does not have a head office.  Fuel expenses (50% of the VAT on diesel is recoverable and 100% if certain vehicles are involved). except for:  Certain tax-exempt cross-border transportation from/to non-EU countries.

gov. The preparation of the refund claim may also be done through the software provided by the Portuguese tax authorities. the amount for which application is made may not be less than EUR 400.action?action=/pt/external/vatrefu nd/downloadVATRefund. 150 . This third party need not be an entity established in Portugal. IT requirements Portuguese taxpayers registered for VAT purposes can file their refund claims electronically using the web service of the Portuguese tax authorities. which may be downloaded at: http://www. A claimant can submit more than one refund claim for the remainder of a calendar year provided that the relevant refund amounts are respected. as long as it is authorized by the claimant.action?action=/pt/external/vatref und/downloadVATRefund.portaldasfinancas.pt/pt/ongoingLogin. The request must be submitted by the applicant or an authorized person.Making claims Minimum amounts The refund must relate to the previous calendar year and the amount may not be less than EUR 50. If the application relates to the current year and to a period not less than three consecutive months. It is not clear that when acting as the member state of refund.pt/pt/ongoingLogin. if the application relates to a shorter period. the amount may not be less than EUR 50 and the period must end on 31 December of the previous year. the Portuguese authorities will issue a confirmation of receipt of the VAT refund claim. Procedure Filing The application must be electronically submitted through the portal of the tax authorities of the country in which the claimant is established (http://www.action ) for Portuguese taxpayers) at the latest before 30 September of the following year.gov. the Portuguese authorities will issue a confirmation of receipt of the VAT refund claim. When acting as the member state of establishment. Time limits The application must be submitted to the Portuguese tax authorities before 30 September of the following year.portaldasfinancas.action The password used by the claimant to electronically submit VAT returns must be used for downloading purposes. Late claims are not accepted and the deadline will not be extended.

an email disclosing a code will be sent to the email address in the application to confirm the address. When processed by the tax authorities. The tax authorities provide a file (through the above link) containing the data structure (scheme) of the *. Information on the uploading process can be obtained at: www.portaldasfinancas. by clicking on ‘Novo Utilizador’ and completing the blank spaces.gov. referencing the application. The login details to be used to file the claim must be obtained through: http://www.  Maximum file size: 5MB.  Annexes: scanned invoices/annexes can be uploaded taking the following into account:  Maximum one file per country for which a reclaim has been filed.portaldasfinancas. Refunds and appeals The Portuguese tax authorities must issue a decision on the refund claim within four months of receipt of the claim: 151 Global Tax Center (Europe) – European VAT refund guide 2013 .XML file to be uploaded onto the portal.action. The Portuguese tax authorities generally will not ask a third party service provider to prove its authorization to follow up on the status of a refund claim.g. Supporting documentation The Portuguese authorities can request additional documents/information (e. originals or copies of the relevant invoices).pt/pt/home. Follow up of submitted claims The claimant or an authorized third party can follow up on a VAT refund claim.  Resolution of standard scanning preference: Black and white and 200 dpi. the taxpayer will receive a confirmation from the website.htm#VATREFUND.gov. PDF or TIFF. An automatic upload on the portal is possible.  List of invoices in which each document can be manually typed in or where all documents can be uploaded in XML format (the list of the XSD schemes to be used is published on the website of the tax authorities: http://www. the period for which the refund is requested and the member state to which the claim refers. Once the claim is submitted.gov.htm#VATREFUND.pt/de/ajuda/DGCI/FAQSI. The follow up can be done by phone.portaldasfinancas.The information needed to complete the form can be uploaded in XML format. Normally.  File types accepted: JPEG. The electronic form is divided into three main sections:  General information relating to the taxpayer.pt/de/ajuda/DGCI/FAQSI. all Portuguese companies filing a request already will be registered under this system.

the amount for which application is made may not be less than EUR 400. The Portuguese tax authorities are currently managing reciprocity on a case-by-case basis. the grounds for refusal of the application will be stated. The form can be downloaded at: http://www. The authorities can accept the claim and notify the claimant. Late claims are not accepted and the deadline will not be extended. The form should be completed in Portuguese and in Euro. An appeal against the denied claim can be made to the Portuguese tax authorities or to court.incm. Application forms The application is made on Form 1496 issued by the Portuguese tax authorities (other EU forms will be accepted if they contain at least the content in Form 1496).  The authorities can request additional information and notify the claimant via electronic means. The Portuguese tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. If a refund is granted. Time limits The application must be submitted to the Portuguese tax authorities before 30 September of the year following the refund year. Non-EU businesses (13th Directive) Eligibility for refund Reciprocity is required. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. 152 . the amount may not be less than EUR 50. If the refund is not granted.  The authorities can reject the claim in whole or in part and notify the claimant.pt/eforms/request?M=1496. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. it will be processed in Euro within 10 business days after the relevant period and paid to the bank account number provided to the authorities (the financial institution must be located in the EU). The claimant must provide all information within one month of receipt of the request. which may result in contradictory results for companies from the same country. if the application relates to a period of a calendar year or the remainder of a calendar year.

g.pt Applications can be filed electronically. 76 Apartado 8220 1802-804 LISBOA Portugal T: + 351 707 206 707 or + 351 217 610 000 F: + 351 217 938 133 www. The following documents must be submitted with each application:  Original invoices and import documents. Otherwise.gov. The serial number as used in the application form must be included on the documents.g. originals or copies of the relevant invoices). An excel spread sheet may be used to provide an overview of the claimed amounts. The tax authorities must state the reasons for their decision in the same manner as for refunds under Directive 2008/09/EC. a letter of authority must be provided. The application must be signed by a person who is legally entitled to represent the company (e. E-invoicing There is no specific procedure to reclaim VAT under Directive 2008/09/EC or the 13th Directive on the basis of e-invoices.portaldasfinancas.All invoices must be listed in the attachment to the application form. Refunds and appeals Refunds under the 13th Directive must be paid by the end of the sixth month following the date the application was submitted. managing director). and  A certificate issued by the state in which the claimant is established showing that it is subject to a general turnover tax and that Portuguese taxpayers are entitled to a refund of that general tax (this is not required when a reciprocity agreement exists between Portugal and the relevant country). The form and supporting documentation must be sent to: Autoridade Tributária e Aduaneira Direcção de Serviços de Reembolsos do IVA Avenida João XXI. Supporting documentation The Portuguese authorities can request additional documents/information (e. 153 Global Tax Center (Europe) – European VAT refund guide 2013 .

except for:  Certain tax-exempt cross-border transportation from/to non-EU countries. bars. 154 . but it is required for a refund claim under the 13th Directive. lubricants.Romania Romanian VAT is known as “Taxa pe valoarea adăugată. or  Supplies for which the reverse charge mechanism applies.” The standard VAT rate is 24%. and there are reduced rates of 9% and 5%.htm It is not necessary to appoint a Romanian fiscal representative to claim a VAT refund based on Directive 2008/09/EC. An extensive overview of the VAT rates applied in Romania can be found at: http://ec. maintenance. depending on the actual case. rental or leasing of passenger vehicles and all directly attributable costs (e.  Acquisitions made by tour operators that apply the margin scheme in the member state in which they are established.  Tobacco products and spirits. import.g.europa. spare parts. intra-community. except those intended for resale or for supply during the performance of a service (e. are subject to 50% limitation on the VAT deduction right for invoices and fuel receipts issued in 2013.eu/taxation_customs/taxation/vat/how_vat_works/rates/index_en. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Romanian VAT if the following conditions are satisfied:  The business was not registered or liable to be registered for VAT in Romania during the refund period. fuel).g.  Acquisitions that can be VAT exempt.  The business has not carried out any taxable supplies in Romania. and  Local acquisition. repairs. hotels and restaurants). Non-refundable VAT VAT cannot be recovered on:  Invoices on which VAT was unlawfully charged.  The person did not have its business established in Romania and did not have a fixed establishment or place of residence in Romania from which economic operations were performed.

155 Global Tax Center (Europe) – European VAT refund guide 2013 . from 1 November to 31 December). The request can be submitted by the applicant or an authorized resident or nonresident person. The RON equivalent must be determined using the exchange rate of RON 4. If the application relates to a period of a calendar year or the remainder of a calendar year. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. A claimant can submit more than one refund claim for the remainder of a calendar year if it receives additional invoices from suppliers. the Romanian authorities will issue a confirmation of receipt of the VAT refund claim.  Vehicles used for provision of services against payment.g. the amount may not be less than EUR 50. protection and courier services. If a third party is to file the claim.g. Procedure Filing The application must be submitted electronically at the latest on 30 September of the calendar year following the refund period.  Vehicles used by sales and procurement agents.2282 to the Euro valid at 1 January 2010. security. Making claims Minimum amounts If the application relates to a period of less than one calendar year but of not less than three months. including taxi services.The following are the most important exceptions related to passenger vehicles in relation to which input VAT is fully deductible:  Vehicles exclusively used for emergency. from 1 January to 31 March) and not more than one calendar year. it must have a notarized power of attorney. based on a proxy. unless the period represents the remainder of a calendar year (e. Time limits The application must cover a period of not less than three consecutive calendar months in one calendar year (e. and  Vehicles intended to be sold or leased by a taxable person whose particular economic activity involves the sale or leasing of motor vehicles. When acting as the member state of establishment. The deadline will not be extended. the amount for which application is made should not be lower than the RON equivalent of EUR 400. including training provided by driving schools.  Vehicles used for passenger transport against payment.

g. description of activity. import customs declaration) must be attached to the PDF if their individual taxable amounts exceed EUR 1. Supporting documentation Electronic copies of documents (invoices. The application must be signed electronically by the claimant. invoice number. copies of contracts. Follow up on submitted claims For claims made by Romanian taxpayers for a VAT refund from another EU member state. pro rata. the claimant must select a trusted provider of digital signatures (e. proof of payment. details about the supplier). in general.certsign.g. the claimant or its authorized third party (that holds a notarized power of attorney) can follow up on a VAT refund claim. http://digisign. date. Romanian taxpayers registered for VAT purposes must electronically file their refund claims using the smart PDF form (Form 318) provided on the website of the National Tax Administration (http://static. based on a power of attorney. they can be grouped in a single document. deductible VAT. There are no specific guidelines as to who can follow up on the status of a VAT refund claim when Romania is the member state of refund. authorization document from foreign taxpayers stating that the refund may be made to a third party). VAT. PDF or TIFF.  Annexes: scanned invoices/annexes can be uploaded taking the following into account:  File types: JPEG.ro/certsign/) The electronic form is divided into three main sections:  General information relating to the taxpayer and the period for which the claim is requested.  Maximum file size: 5MB.g.000 (EUR 250 for invoices relating to fuel costs). taxable amount.IT requirements There are no specific provisions in the Romanian VAT legislation on IT requirements that must be fulfilled regarding the claims submitted by EU established persons.  If the taxpayer has to provide more than one document. The Romanian authorities usually request additional documents/information to be submitted (e. To e-sign the claim. code and description of goods and/or services.ro/ro or http://www. This PDF form must be filled in on a line-by-line basis.ro/static/10/Anaf/318_319/D318_v1_26042012.  List of invoices/import documents where details related to each document must be typed (e.anaf. 156 . the claimant may be represented by an authorized person.pdf).

Romania currently has reciprocity agreements with Norway. The general eligibility. conditions and deductibility limitations mentioned in relation to refunds claimed by EU businesses are also applicable for non-EU businesses.2282 to the Euro valid at 1 January 2010. a proxy holder or any other person. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. The Romanian tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. 157 Global Tax Center (Europe) – European VAT refund guide 2013 . Switzerland and Turkey (partial reciprocity).  The authorities can reject the claim in whole or in part and notify the claimant. The non-EU established claimant must appoint a locally established representative for the refund procedure. An appeal against a denied claim can be made to the Romanian tax authorities no later than 30 days following the notification of the decision. If the refund is not granted. If the application relates to a period of a calendar year or the remainder of a calendar year. The RON equivalent should be determined using the exchange rate of RON 4.Refunds and appeals The Romanian tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the claim and notify the claimant. the amount may not be less than EUR 50. Non-EU businesses (13th Directive) Eligibility for refund Reciprocity is required for a non-EU taxable person to obtain a refund of VAT paid in Romania.  The authorities can request additional information and notify the claimant via electronic means. If a refund is granted. This bank account can be held by the claimant. the amount for which application is made may not be less than the RON equivalent of EUR 400. the grounds for rejection of the application will be stated. it will be process within 10 business days after the relevant period and paid to the bank account number provided to the authorities. The claimant must provide all information within one month of receipt of the request.

158 . Special software is needed to complete the application. outgoing invoices. i. All invoices must be mentioned in the attachment to the application form. The form must be completed in duplicate and in Romanian. E-invoicing There is no specific procedure to reclaim VAT under Directive 2008/09/EC or the 13th Directive on the basis of e-invoices. contracts.g. proof of payment of the relevant VAT). other documents that support the fact that the taxpayer carried out the transactions enabling that company to deduct Romanian input VAT (e.g. The application must be submitted to the Romanian tax authorities within nine months of the end of the calendar year in which the tax became chargeable. import documents or credit notes.Time limits The application must cover a period of not less than three consecutive calendar months (e.g. Supporting documentation The following documents must be submitted with each application:  Original invoices. from 1 January to 31 March) in one calendar year and not more than one calendar year. by 30 September of the following year. The deadline will not be extended. The form must be signed by a person who is legally entitled to represent the company (e. unless the period represents the remainder of a calendar year (e. and  When having performed outgoing transactions. The form and supporting documentation must be sent in hard copy to the tax office where the local representative for refund purposes is registered.g.e.  An affidavit that no supplies of goods or services for which the claimant would have to assess Romanian VAT were carried out during the refund period. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. Application forms The application is made on Form 313 issued by the Romanian tax authorities.  Evidence that the claimant is engaged in an economic activity that makes it a taxable person from a VAT perspective. managing director). from 1 November to 31 December).

EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Slovak VAT if the following conditions are satisfied:  It is registered for VAT in the EU member state in which its business has its seat. An extensive overview of the VAT rates applied in Slovakia can be found at: http://ec.  Supply of goods under the triangular simplification rules where the foreign taxable person acts as the first customer and the person liable to pay VAT will be the second customer. place of business. heat or cooling if the recipient is obliged to pay VAT. on value added tax.  It has not carried out any taxable supplies in Slovakia during the period for which the VAT refund claim is submitted.  Services and goods supplied with installation or assembly in Slovakia if the recipient is obliged to pay VAT. 222/2004 Coll. domicile or habitual residence. and there is a reduced VAT rate of 10%.  It is entitled to recover Slovak VAT provided the acquired goods and services are used for carrying out taxable transactions in the member state in which the claimant has a seat.” The standard VAT rate is 20%.europa.Slovak Republic The Slovak VAT Act is known as the “Act No. place of business. its seat or a fixed establishment in Slovakia during the period for which the VAT refund claim is submitted.  It does not have residence.  Supply of goods from the territory of the country to another EU member state imported from the third country if the foreign person was represented by a tax representative according to the Slovak VAT Act. electricity.htm It is not necessary to appoint a Slovak fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive. 159 Global Tax Center (Europe) – European VAT refund guide 2013 . except for:  Transportation services and auxiliary services that are exempt from VAT.eu/taxation_customs/taxation/vat/how_vat_works/rates/index_en.  Supply of natural gas. fixed establishment. fixed establishment or domicile.

the amount for which application is made may not be less than EUR 400. It is not possible to submit more than one refund claim covering the same period. 160 . The application must be submitted by the claimant or an authorized person. from 1 November to 31 December). export of goods). Making claims Minimum amounts If the VAT refund application relates to a period of less than one calendar year but not less than three months. unless the period represents the remainder of a calendar year (e. The Slovak Tax Office Bratislava will notify the claimant electronically that the application was received.g.Non-refundable VAT VAT cannot be recovered on:  Supplies of goods and services where the application of VAT was not in compliance with the Slovak VAT legislation. The application may relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. Slovak law does not specifically state whether this should be an established company. Procedure Filing The application must be submitted electronically through the portal of the tax authorities of the country in which the claimant is established at the latest on 30 September of the calendar year following the refund period. Time limits The application must cover a period of not less than three calendar months (e.g.  Supplies of goods that are or may be exempt from VAT (intra-Community supply of goods. it should be any person established within the EU. the amount may not be less than EUR 50. if the application relates to a period of a calendar year or the remainder of a calendar year. The deadline will not be extended. from 1 January to 31 March) in one calendar year or not more than one calendar year. or  Supplies made under the tour operator margin scheme. although based on general principles.

 The authorities can request additional information and notify the claimant via electronic means. Refunds and appeals The Slovak tax authorities must issue their decision on a VAT refund application within four months from receipt of the application:  The authorities accept the claim and notify the claimant. filing of an electronic registration form.g.). When acting as the member state of refund. the taxpayer will receive a confirmation from the website. Follow up on submitted claims The claimant or an authorized third party can follow up on the status of a refund claim. The electronic form of a VAT refund claim consists of three main sections:  General information relating to the taxpayer and the period for which the refund is requested. if appointed via a power of attorney. If information is being requested by a third party. the tax authorities must make a decision on the claim within two months following receipt of the requested information. a power of attorney (officially translated into Slovak) is required. the electronic filling of documents is mandatory for Slovak VAT taxpayers.sk. The Slovak authorities can request additional documents/information (e.Requirements for the claim form and IT requirements The login details are automatically provided by the authorities when the taxable person registers for electronic submissions (i. referencing the application. The preparation and filing of the VAT refund application is done via the web portal of the Slovak Tax Directorate: www. As from 1 April 2012. The form can only be manually filled in on a line-by-line basis -. etc. The claimant must provide all information within one month of receipt of the request. If additional information is requested.drsr.000 more (EUR 250 where the invoices relate to fuel costs).e. 161 Global Tax Center (Europe) – European VAT refund guide 2013 .  List of invoices and data included on the invoices and import documents relating to the supply of goods or services.  The authorities can reject the claim in whole or in part and notify the claimant.  Annexes: scanned invoices or import documents submitted electronically. the application can be followed up directly by the applicant or his representative. Supporting documentation The general threshold for the submission of an electronic copy of an invoice is where the taxable basis on the invoice or import document is EUR 1.automatic upload to the portal is not possible for refund claims. original(s) or copy (ies)) of invoices or import documents that do not meet the stated above thresholds). authorization of login details at the relevant tax office. Once the claim is submitted.

An appeal against the denied claim can be made to the Slovak tax authorities within 15 days following the day notification of the decision was delivered. following the year in respect of which the refund is claimed. 162 . Non-EU businesses (13th Directive) Eligibility for refund Reciprocity is required. Application forms The application is made on Form ‘Ziadost o vratenie dane z pridanej hodnoty zahranicnej osobe podla § 56 az 58 zakona c. by 30 June of the following year.’ The form must be completed in Slovak and in Euro. If the VAT refund is granted. If this two-month period ends before the six-month period following receipt of the VAT refund claim by the tax authorities. The deadline will not be extended. the authorities must decide on the claim within six months following the date of receipt. The Slovak tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. VAT is always refunded to Canadian and Swiss companies.z. If the refund is not granted. However. the authorities must make a decision within two months following the deadline for providing the additional information. the grounds for rejection of the application will be stated. Currently. this is addressed on a case-by-case basis. Original invoices and original import documents and documents proving the payment of VAT must be attached to the application. If more additional information is requested. in practice. The application must be submitted to the Slovak tax authorities within six months of the end of the calendar year. 222/2004 Z. i.e. the tax authorities must make their decision regarding the VAT refund claim within eight months following the date of receipt of the claim. Making claims Minimum amounts The amount of requested VAT may not be less than EUR 50. Time limits The application must cover a period of one calendar year. it will be processed in Euro within 10 business days after the relevant period and paid to the bank account in Slovakia or in another EU member state.If additional information is not provided to the tax authorities.

E-invoicing There is no specific procedure to reclaim VAT under Directive 2008/09/EC or the 13th Directive on the basis of e-invoices.Box 89 817 89 Bratislava Slovak Republic Supporting documentation The following documents must be submitted with each application:  Original invoices.The application must be signed by a person who is legally entitled to represent the company. a letter of authority must be provided. but they can mark the relevant documents so they cannot be used on subsequent applications.O. 163 Global Tax Center (Europe) – European VAT refund guide 2013 . The form and supporting documentation must be sent to: Danovy urad Bratislava Radlinskeho 37. Otherwise. This certificate may not be more than one year old.  Original import documents and proof that import VAT has been paid. The tax authorities must return the originals of the invoices and import documents to the claimant within 60 days following the date of submission. P. and  Confirmation issued by the tax authorities of the country in which the claimant is established that it is registered for VAT purposes (or a similar tax).

EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Slovene VAT if the following conditions are satisfied:  The business is not registered. Non-refundable VAT VAT cannot be recovered for:  Yachts and boats for sport and amusement.  For supply of goods or services carried out by Slovene taxable persons and used for transactions for which they are entitled to deduct VAT in their country of residence. fuel. The VAT refund is possible in the same proportion as the VAT deduction of claimants in their country of residence.Slovenia Slovenian VAT is known as “Davek na dodano vrednost” (DDV). unless these costs are incurred by a taxable person in the course of supplies made as part of their economic activity. and  Entertainment expenses. its seat or a fixed establishment in Slovenia.5%. and there is a reduced rate of 8. spare parts and connected services. spare parts and related services. lubricants. lubricants. meals and beverages.  The business does not have residence.  Accommodation.  Aircraft and fuel. An extensive overview of the VAT rates applied in Slovenia can be found at: http://ec. or  Supplies for which the reverse charge mechanism applies. The standard VAT rate is 20%.europa. spare parts and closely related services.htm It is not necessary to appoint a Slovenian fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive.eu/taxation_customs/taxation/vat/how_vat_works/rates/index_en.  Cars and motor bikes and fuel. 164 . liable or eligible to be registered for VAT in Slovenia. except for:  Certain tax-exempt cross-border transportation (and related supporting activities) from/to non-EU countries.  The business has not carried out any taxable supplies in Slovenia.

IT requirements Slovene taxpayers registered for VAT purposes are allowed to file their refund claims electronically using the e-Davki web service. which allows access to eDavki – the electronic system of the Slovenia tax authorities. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months.si/OpenPortal/Pages/StartPage/StartPage. from 1 January to 31 March) in one calendar year and not more than one calendar year. one of the issuers of digital certificates. the Slovene authorities will issue a confirmation of receipt of the VAT refund claim. after which access is granted using a digital certificate. The authorized third party does not need to be established in Slovenia. When acting as the member state of establishment. The request must be submitted by the claimant or an authorized person if certain requirements are met.g. The deadline will not be extended. the amount may not be less than EUR 50.There are exceptions to these restrictions. If a claimant submits one refund claim for the remainder of a calendar year and then receives additional invoices from certain suppliers.g. When acting as the member state of refund. A person acting on behalf of the claimant in another EU member state must however first obtain a tax identification number (applicable to persons established or residing outside Slovenia) and a qualified digital certificate.. the Slovene authorities will issue a confirmation of receipt of the VAT refund claim.d. This digital certificate may be obtained by contacting HALCOM d. it is possible to submit another refund claim in a yearly VAT refund claim for the reminder of the calendar year.aspx for companies established in Slovenia) at the latest on 30 September of the calendar year following the refund period. Filing The application must be electronically submitted (in Slovene or English) through the portal of the tax authorities in the country in which the claimant is established (http://edavki. 165 Global Tax Center (Europe) – European VAT refund guide 2013 . Registration with the system is required. if the application relates to a period of a calendar year or the remainder of a calendar year. unless the period represents the remainder of a calendar year (e. Taxable persons granting authorization for representation in VAT refund procedure in another EU member state also must complete a special authorization form specifically designed for the eDavki system. the amount for which application is made may not be less than EUR 400.durs. Time limits The application must cover a period of not less than three consecutive calendar months (e. from 1 November to 31 December).

In general. There is no specific software required/available except that the taxable person must obtain the digital certificate for entering e-Davki. because supporting documents only have to be included at the request of the Slovene tax authorities. 166 . An automatic upload on the portal is possible. The special authorization format is not described. but current practice is that the authorization must be notarized if the amount of the VAT refund claim exceeds EUR 4. a VAT refund claim can be followed up by the applicant or an authorized representative. date and place of issuance and be signed by both parties. as well as the bank account information where the refund will be sent.  Slovene VAT number (except for imports) of the supplier. TIFF or zip file. annexes can be uploaded taking the following into account:  Maximum one file per country for which a reclaim has been introduced.  Taxable basis and the amount of VAT (in EUR). if any. the authorization need not be notarized. Attachments may be in the form of a PDF. Once the claim is submitted.  Pro rata.  List of invoices or import documents. and  Nature of the goods or services acquired marked with codes. calculated on the invoice or import document (in EUR). If supporting documents have been requested.The information must be manually uploaded on a line-by-line basis. referencing the application.000 and the funds are transferred to the account of its representative and if the tax authorities have doubts about the authenticity of the authorization. the date when the authorization starts and ends (it can be stated that the authorization is valid until cancellation). prescribed by the Slovene VAT Regulation. JPEG. and  Maximum file size: 5MB. No annexes are required as attachments to the refund application. but it must contain detailed information and indicate that the authorization is issued for the purpose of a VAT refund. If the claimant wants to appoint a representative to receive the VAT refund. in which each document can be manually typed and must include the following:  Information relating to the supplier’s registered office. but it is recommended that the authorization be submitted at the start of procedure for claiming the VAT refund. The electronic form is divided into two main sections:  General information relating to the taxpayer and the period for which the refund is requested.  Date and number of the invoice or import document. the authorization must include this. Follow up on submitted claims When a claimant has filed a VAT refund claim in its own country. the taxpayer will receive a confirmation from the website.

it will be processed in Euro within 10 business days after the relevant period and paid to the bank account number provided to the authorities. If a refund is granted. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. a proxy holder or any other person. Supporting documentation No supporting documents are required. The claimant must provide all information within one month of receipt of the request. or  The authorities can request additional information and notify the claimant via electronic means. unless so requested by the Slovene tax authorities. Non-EU businesses (13th Directive) Eligibility for refund Reciprocity is required.durs. The Slovene tax authorities will be liable for late payment interest if the refund is not processed in a timely manner.gov. the grounds for rejection of the application will be stated.si/si/davki_predpisi_in_pojasnila/davek_na_dodano_vrednost_poj asnila/splosno/#c18899 167 Global Tax Center (Europe) – European VAT refund guide 2013 .  The authorities can reject the claim in whole or in part and notify the claimant via registered mail. When acting as the member state of refund. the Slovene authorities will request a third party service provider to prove its authorization to follow up on the status of a VAT refund claim. If the refund is not granted.The authorization must be submitted electronically to the tax authorities as an attachment at the start of procedure for claiming the VAT refund (scanned document) or sent to the tax authorities by post where the original is kept until the authorization has expired. The status of reciprocity can be checked at: http://www. Refunds and appeals The Slovene tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the claim and notify the claimant via electronic means. An appeal against the denied claim can be made to the Slovene tax authorities within 15 days from the day of issuing the decision. This bank account can be held by the claimant.

e. Time limits The application must cover a period of not less than six consecutive calendar months (e. The application must be submitted through the web portal eDavki in electronic form. applications may relate to a period of less than six months where the period represents the remainder of a calendar year (e. from 1 January to 30 June) in one calendar year or not more than one calendar year.si/files/RS_-2011-082-03493-OB~P003-0000. the amount may not be less than EUR 50. The application must be electronically submitted through the Slovenian Tax Authorities web portal eDavki (http://edavki. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. An example of the form in the Slovene language may be found at the address given below: http://www. import documents or credit notes. This third party could be a non-established company.aspx) for which a qualified digital certificate is required.g.si/OpenPortal/Pages/StartPage/StartPage. all non EU VAT refund claims should be submitted in electronic form. The submission either is possible directly through the electronic portal by the claimant or by an authorised person. Application forms Since 1 July 2012.PDF.durs. For such submission. Supporting documentation The following documents must be submitted with each application:  Copies of invoices. the amount for which application is made may not be less than EUR 400. However. by 30 June of the following year. from 1 November to 31 December). i. It should to be completed in Euro. if the application relates to a period of a calendar year or the remainder of a calendar year.g.uradni-list.Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than six months. 168 . a Slovene tax number is required.  A confirmation that the claimant has not carried out any taxable activities in Slovenia during the period for which the refund application applies. A non established person acting on behalf of a claimant must first obtain a tax identification number and a qualified digital certificate that allows access to eDavki. The application must be submitted to the Slovene tax authorities within six months of the end of the calendar year in which the tax became chargeable. The applicant therefore needs to submit a DR-04 form (application for the mention of a legal person into the tax register).

The certificate may not be more than one year old. 169 Global Tax Center (Europe) – European VAT refund guide 2013 . A certificate of VAT status confirming that the claimant is registered for VAT purposes in its country of residence. E-invoicing There is no specific procedure to reclaim VAT under Directive 2008/09/EC or the 13th Directive on the basis of e-invoices. and  A power of attorney if a third party submits an application on behalf of the claimant.

restaurant and travel expenses will be refundable only to the extent the expenses are deductible for personal and corporate income tax purposes. or it has a fixed establishment in Spain but it is not involved in the transactions carried out within the VAT territory and. Non-refundable VAT VAT cannot be recovered on:  Entertainment expenses.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. The Canary Islands. The standard VAT rate is 21%. VAT on accommodation. and  Jewels and precious stones. An extensive overview of the VAT rates applied in Spain can be found at: http://ec. clients or third parties. except for:  Certain tax-exempt cross-border transportation from/to non-EU countries.htm It is not necessary to appoint a Spanish fiscal representative to claim a VAT refund based on Directive 2008/09/EC. and there are reduced rates of 10% and 4%. tobacco. Ceuta and Melilla are not considered part of the EU for VAT purposes. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover Spanish VAT if the following conditions are satisfied:  The business does not have residence.  Food and drinks.europa.  Goods and services considered as gifts to employees.  The business has not carried out any taxable transactions in Spain. a seat or a fixed establishment in Spain from which it carries out taxable transactions. or  Supplies for which the reverse charge mechanism applies.Spain Spanish VAT is known as “Impuesto sobre el Valor Añadido” (IVA). 170 . but it is required for a refund claim under the 13th Directive.

g.gob. Procedure Filing The application must be submitted electronically through the website of the tax authorities of the country in which the claimant is established (https://www.g.es/AEAT. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. in principle. Electronic submission is only possible through a user certificate delivered by the Spanish authorities. explaining that for extraordinary circumstances the company was unable to cancel the claim. refunds of VAT on car purchases. the Spanish tax authorities suggest lodging a writ before them. If the foreign website does not allow cancellation of the first claim. from 1 November to 31 December). if the application relates to a period of a calendar year or the remainder of a calendar year. be refundable only if the car is exclusively used and affected for business activities.agenciatributaria. it may not be less than EUR 50. The request must be submitted on Form 360 by the applicant or an authorized person. Time limits The application must cover a period of not less than three consecutive calendar months (e. If not exclusively used for business activities. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. unless the period represents the remainder of a calendar year (e. car importations and car leases will be possible. the claimant must cancel the previously submitted claim through the website of the country or residence and complete a new claim including all invoices.VAT incurred on car rentals and fuel will. a business use of at least 50% will be required). The deadline will not be extended. 171 Global Tax Center (Europe) – European VAT refund guide 2013 . but only if the car can be considered an investment good for Spanish VAT purposes (i.sede/tramitacion/GZ09.shtml for companies established in Spain) at the latest on 30 September of the calendar year following the refund period. and only persons with a Spanish ID Number (NIF) or NIE can obtain a user certificate. If the claimant has submitted a refund claim and then receives additional invoices.e. it must be used for at least one year within the company). and only for the proportion that the vehicle is used for business purposes (in principle. from 1 January to 31 March) in one calendar year and not more than one calendar year. the amount for which application is made may not be less than EUR 400.

To gain access to the website of the tax authorities.  Maximum file size: 5MB.  Have an electronic certificate issued by the Spanish tax authorities. and  Be registered in the Safe Electronic Notifications Service to receive electronic notifications from the tax authorities.cert.  File types accepted: PDF or TIFF.pdf The Spanish tax authorities must notify the claimant of receipt of the application.  Annexes: scanned invoices/annexes can be uploaded taking the following into account:  Maximum one file per country for which a reclaim has been introduced. The required format and content of the file to be uploaded can be found at: http://www. the period for which the refund is requested and details of the bank where the refund will be paid. the Spanish tax authorities must decide whether they will forward the refund claim to the tax authorities of the country where the VAT was incurred within 15 days of receipt of the claim.agenciatributaria.es/AEAT/Contenidos_Comunes/La_Agencia_Tributaria/A yuda/Disenyos_de_registro/Ayudas/DR360_10. a digital certificate must be obtained at: http://www.shtml The claimant also must satisfy the following conditions:  Have a Spanish identification number.  Standard scanning preference: Black and white / max 200 dpi. the Spanish authorities must issue a confirmation of receipt of the VAT refund claim.gob. The form can be filed through a data upload. When acting as member state of refund.es/index.es/AEAT.php?cha=cit&sec=4&page=264&lang=es. the Spanish authorities must issue a confirmation of receipt of the VAT refund claim.sede/tramitacion/GZ09. sending an electronic receipt to the claimant and assigning a file number to the application.agenciatributaria. When acting as member state of establishment. Where Spain is the country of establishment. so it is not necessary to manually input the data on a line-by-line basis. The electronic form is divided into two main sections:  General information relating to the taxpayer. only a TXT format is allowed for the upload. In such case. IT requirements Taxpayers registered and established for VAT purposes in Spain must file their refund claim electronically on Form 360.fnmt. The form can be obtained at: https://www. 172 .

authorization document from the foreign taxpayer stating that payment may be granted to a third party). The serial number used in the application form must be included on the documents. where the invoice relates to fuel costs. When acting as the member state of refund. third parties or the tax authorities where the claimant is established (e. Refunds and appeals The Spanish tax authorities must issue a decision on the refund claim within four months of receipt of the claim:  The authorities can accept the claim and notify the claimant via electronic means.If the application does not meet all the requirements. Follow up on submitted claims The claimant or its tax representative are authorized to manage notifications from the authorities through the website or through a power of attorney granted at the tax office.g. the Spanish authorities may request a third party service provider to prove its authorization to follow up on the status of the refund claim. Supporting documentation The general threshold for the submission of an electronic copy of an invoice is where the taxable basis on the invoice or import document is EUR 1.000 more. The claimant must provide all information within one month of receipt of the request. 173 Global Tax Center (Europe) – European VAT refund guide 2013 . or  The authorities can request additional information and notify the claimant via electronic means. However.  The claimant only carried out transactions that are not eligible for a full tax deduction. Rejection of the claim could be due to any of the following circumstances:  The claimant does not have the status of a business or a professional acting as such. The Spanish tax authorities also must notify a claimant (by email) about any other communications that the member state of refund may send via the Spanish authorities.  The claimant carries out taxable activities under the special agriculture. The claimant may lodge an appeal with the Spanish tax authorities provided the claimant has a digital signature. the threshold for providing a copy is set at EUR 250. livestock breeding and fishing schemes or an equivalent scheme.  The authorities can reject the claim in whole or in part and notify the claimant via registered mail. The Spanish authorities may request additional documents/information from the claimant. the authorities must inform the claimant that it will not be forwarded to the member state where the VAT was incurred.

If the claimant has not provided a Spanish bank account number. Non-EU businesses (13th Directive) Eligibility for refund A non-EU business must appoint a representative established within the Spanish VAT territory to submit the refund claim and who will be jointly and severally liable if an undue refund is paid. 174 . Time limits The application must cover a period of not less than three consecutive calendar months (e. If the refund is not granted.g. the claimant can initiate proceedings before the national court.g. The bank account holder must be the claimant or a filing party with a power of attorney specifically authorising them to collect the refund. Israel. the amount for which application is made may not be less than EUR 400. Reciprocity is required. However. this time limit may be extended upon request. If a refund is granted. The representative must have a notarized and sealed (with The Hague apostille) power of attorney. it will be processed in Euro within 10 business days after the relevant period and paid to the bank account number provided to the authorities. Norway and Switzerland. Spain has concluded reciprocity agreements with Canada. the amount must be higher than EUR 50. if the application relates to a period of a calendar year or the remainder of a calendar year. from 1 November to 31 December). from 1 January to 31 March) in one calendar year and not more than one calendar year. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. Monaco. costs arising from the bank transfer will reduce the amount of the refund. unless the period represents the remainder of a calendar year (e. the grounds for rejection of the application will be stated. Japan. The Spanish tax authorities will be liable for late payment interest if the refund is not processed in a timely manner. An appeal against a denied claim can be made to the Spanish tax authorities within 15 days of receipt of the notification (tax assessment).The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. If this appeal is not successful.

175 Global Tax Center (Europe) – European VAT refund guide 2013 . Application form The application is made on Form 361 available on the website of the Spanish authorities and it must be filed electronically: https://www.The application must be submitted to the Spanish tax authorities within nine months of the end of the calendar year in which the tax became chargeable. i.gob. except for:  Certain tax-exempt cross-border transportation from/to non-EU countries.sede/Inicio/Procedimientos_y_Servicios/Im puestos/IVA/Modelo_360_Modelo_____os_en_el_territorio_en_el_que_soportan_el_I mpuesto/Tramites/MODELO_361__Solicitudes_devolucion_IVA_terceros_paises_con _reciprocidad/MODELO_361__Solicitudes_devolucion_IVA_terceros_paises_con_reci procidad. E-invoicing There is no specific procedure to reclaim VAT under Directive 2008/09/EC or the 13th Directive on the basis of e-invoices.agenciatributaria.shtml Supporting documentation The following documents must be submitted with each application:  A statement by the claimant or its tax representative confirming that the claimant does not carry out taxable supplies within the Spanish VAT territory. The deadline will not be extended.e. it must inform the authorities that it is not engaging in any VAT taxable activities in Spain.  A commitment by the claimant or its representative to repay any undue VAT amounts received.es/AEAT. by 30 September of the following year. and  Supplies for which the reverse charge mechanism applies.  If the claimant has a fixed establishment in Spain. and  An original certificate issued by the tax authorities of the country in which the claimant is established showing that the claimant carries out taxable transactions in that country.

with certain exceptions for  Vehicles intended to be sold or leased by a taxable person whose particular economic activity involves the sale or leasing of motor vehicles. liable or eligible to be registered for VAT in Sweden. and  The business has not carried out any taxable supplies in Sweden. Non-refundable VAT VAT cannot be recovered on:  Permanent accommodation. and there are reduced rates of 12%.  The business does not have residence. EU businesses (Directive 2008/9/EC) Eligibility for refund A foreign taxable person is entitled to recover Swedish VAT if the following conditions are satisfied:  The business is not registered.  Supplies for which the reverse charge mechanism applies.europa. and  Car rentals (these are 50% refundable).Sweden Swedish VAT is known as “Mervärdesskatt” (MOMS). except for:  Certain tax-exempt cross-border transportation from/to non-EU countries.  Purchase of motor vehicles.  Electronically provided supplies where the foreign taxable person opted for application of the special regime for non-established taxable persons supplying electronic services to non-taxable persons.  Unreasonable entertainment services. The standard VAT rate is 25%.  Travel services (only applicable to persons supplying travel services). 6% and 0%. An extensive overview of the VAT rates applied in Sweden can be found at: http://ec.htm It is not necessary to appoint a Swedish fiscal representative to claim a VAT refund under Directive 2008/9/EC or the 13th Directive.eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. 176 . a seat or a fixed establishment in Sweden.

 Vehicles intended to be solely used for passenger transport for hire or reward. may be included in a future claim. the Swedish authorities will issue a confirmation of receipt of the VAT refund claim. It also should be noted that.g.html for Swedish taxpayers) at the latest on 30 September of the calendar year following the refund period. Once a claimant submits a refund claim for a certain period.se/4. however. Additional invoices received. Time limits The application must cover a period of not less than three consecutive calendar months (e. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year.skatteverket. The data is for 90 days and the claimant may add other invoices to the claim during this time. and  Vehicles intended to be used for driving license education and transport of the deceased. the Swedish authorities will issue a confirmation of receipt of the VAT refund claim. Procedure Filing The application must be submitted electronically through the portal of the tax authorities of the country in which the claimant is established (http://www. from 1 January to 31 March) in one calendar year and not more than one calendar year. when using the web service of the Swedish tax authorities. When acting as the member state of establishment. IT requirements Swedish taxpayers that are registered for VAT purposes must file their refund claims electronically using the web service of the Swedish tax authorities. When acting as the member state of refund. Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. The request must be submitted by an authorized person. if the application relates to a period of a calendar year or the remainder of a calendar year. who must have a Swedish e-identification or a dedicated electronic certificate issued by the Swedish Tax Agency. it is not possible to submit another claim for that period. unless the period represents the remainder of a calendar year (e. the amount may not be less than SEK 500 (EUR 50). The deadline will not be extended. 177 Global Tax Center (Europe) – European VAT refund guide 2013 .000 (EUR 400).76a43be412206334b8980001256.g. the amount for which application is made may not be less than SEK 4. from 1 November to 31 December). invoices can be registered without submitting a claim.

Access is granted using a Swedish e-identification. The claimant must have a Swedish personal identitification number to obtain an e-identification. the country and period for which the claim is made. The electronic form is divided into seven sections:  General information relating to the taxpayer. including invoice numbers and VAT amount. no invoice copies are required for the application. the Swedish authorities can request invoices or additional documents/information if there are questions about the application.  List of invoices. TIFF or zip. However. Follow up on submitted claims The person authorized to file the VAT refund claim is the only person who can follow up on the status of the claim. including the NACE-code and bank information for the repayment. The identity of this person is provided to the authorities with the claim. Automatic upload on the portal is possible. Agents established outside Sweden that cannot use a Swedish e-identification will be granted a dedicated electronic certificate issued by the Swedish Tax Agency. This solution is provisional and applies only for EU refund claims. PDF.  Information on the representative. under which it appoints a representative to act on its behalf. Supporting documentation From a Swedish perspective.  Maximum file size: 5Mb. the Swedish authorities will not request a third party service provider to prove its authorization.  Upload of invoices if required by the recipient country:  File types accepted: JPG/JPEG. When acting as the member state of refund. The Swedish company will have to submit Form SKV 4852UTL. 178 . The preparation and filing of the form must be done through the website of the tax authorities on a line-by-line basis.  Completed application. No specific software is required. and  Receipt. if applicable.  Information on the business of the claimant. A claimant must notify the tax authorities as to who is authorized to submit the application (it is possible to use a representative).  Standard scanning preference: Black and white/max 200 dpi.

An appeal against the denied claim may be made to the Swedish tax authorities before the end of the sixth year from the calendar year to which the application relates.  The authorities can reject the claim in whole or in part and notify the claimant via electronic means. If payment is made to an account in another EU member state. The claimant must provide all information within one month of receipt of the notification. the claimant can initiate proceedings before the County Administrative Court within two months of receipt of the notification. the period in which the authorities must make a decision will be extended to two months from the date the additional information is received (however.  The authorities can request additional information and notify the claimant via electronic means.Refunds and appeals The Swedish VAT authorities must issue a decision on a refund claim within four months of receipt of the claim:  The authorities can accept the claim and notify the claimant via electronic means. if the application relates to a period of a calendar year or the remainder of a calendar year. The Swedish VAT authorities will be liable for late payment interest if the refund payment is not processed in a timely manner. a proxy holder or any other person.000. If the refund is not granted. This bank account can be held by the claimant. Where additional information is requested. the authorities have six months to make a decision starting from the day the application is received) or eight months (if the authorities request additional information after the first request). Non-EU businesses (13th Directive) Eligibility for refund Sweden does not apply the principle of reciprocity. it will be made in SEK within 10 business days after the relevant period and paid to the bank account number provided to the authorities. If a refund is granted. the amount for which application is made may not be less than SEK 4. the amount may not be less than SEK 500. 179 Global Tax Center (Europe) – European VAT refund guide 2013 . Making claims Minimum amounts If the application relates to a period of less than one calendar year but not less than three months. the grounds for rejection of the application will be stated. If this appeal is not successful. bank fees will be deducted from the amount payable.

Application forms The application must be made on Forms SKV 5801 or SKV 5811 issued by the Swedish tax authorities (other EU forms will be accepted if they provide at least the content in the Swedish forms). Croatia. Greenland. The application must be completed in Swedish or English and all amounts must be shown in Swedish krona (SEK). Iceland.g. An excel spread sheet may be used to provide an overview of the claimed amounts. Faeroe Islands. and if an invoice refers to underlying invoices. the amount must be recalculated in SEK using the exchange rate applicable on the date of delivery (although the exchange rate on the invoicing date may be used if invoicing was made in close proximity to the time of delivery). it is preferable to have the form printed in the same language as used in the application.1a098b721295c544e1f80006615/581105. The application can relate to invoices or import documents not covered by previous applications in respect of transactions carried out during that calendar year. by 30 June of the following year.pdf 180 .se/download/18.g. i. Serbia and Turkey must use Form SKV 5811 and send the form and supporting documents to: Skatteverket Utlandsskattekontoret SE-205 31 MALMÖ Sweden T: +46 77 15 67 567 Fax: +46 10 574 62 03 E-mail: uk. Entrepreneurs from Albania.g. Macedonia. The application must be submitted to the Swedish tax authorities within six months of the end of the calendar year in which the tax became chargeable. All invoices must be mentioned in the attachment to the application. a letter of authority must be provided.Time limits The application must cover a period of not less than three consecutive calendar months (e. from 1 November to 31 December).e. The application must be signed by a person who is legally entitled to represent the company (e. Whilst forms supplied by tax authorities of an EU member state are accepted.se The form is available at: http://www. those documents also must be attached. Bosnia-Herzegovina. When applying for a refund. from 1 January to 31 March) in one calendar year and not more than one calendar year. Montenegro.skatteverket.malmo@skatteverket. managing director). unless the period represents the remainder of a calendar year (e. Otherwise.

The serial number as used in the application form must be included on the documents.  Other documents that are necessary to assess whether the claimant is entitled to a refund. 181 Global Tax Center (Europe) – European VAT refund guide 2013 . and  A power of attorney if a third party submits the claim on behalf of the claimant.Entrepreneurs from all other countries must use Form SKV 5801 and send the form and supporting documents to: Skatteverket Utlandsskattekontoret SE-106 61 STOCKHOLM Sweden T: +46 77 15 67 567 Fax: +46 10 574 18 11 E-mail: stockholm@skatteverket. The certificate must have been issued within the past year.pdf Supporting documentation The following documents must be submitted with each application:  Original invoices.se/download/18.  A certificate issued by the tax authorities of the claimant’s home country stating that the claimant is an entrepreneur.58d555751259e4d661680007793/580115.skatteverket.se The form is available at: http://www. import documents or credit notes (copies are not accepted).

The claimant must be resident or domiciled abroad and may not deliver goods or supply services in Switzerland. Austria.5% mainly on food (not in restaurants). exhibition costs and attendance at unofficial international conferences.” The standard VAT rate is 8%.e. exhibitions and similar events. Bahrain (from 1 January 2011). etc. The claimant also must provide evidence of VAT registration (i.). and for input VAT on transportation services). for input VAT on services related to attendance at fairs.g. Belgium. Czech Republic (from 1 January 2004). Cyprus. France and other countries. Any on-site work supplied within Switzerland (e.” “Taxe sur la Valeur Ajoutée (TVA)” and “Imposta sul Valore Aggiunto (IVA). Bulgaria (VAT refunds are only granted for input VAT on services related to attendance at conferences.Switzerland Swiss VAT is known as “Mehrwertsteuer (MWST). Bermuda Islands. Reciprocity exists with the following countries: Australia (from 1 January 2010). Canada (VAT refunds will be granted only for input VAT on accommodation services up to 30 days. medical products and books. unless the services (not supplies) are subject to reverse charge treatment related to exempt transportation services or supplies under warranty. Estonia (from 1 January 2004). EU and non-EU businesses Eligibility for refund Foreign companies (whether or not located within the EU) that pay the tax on the supply of goods and services made to them within Switzerland by Swiss registered persons and that have been invoiced according to the regulations for these supplies or services and that use the supplies or services for business purposes generally are entitled to benefit from the VAT refund procedure. A VAT refund requires that full reciprocity be granted by the country in which the claimant is established or domiciled. Croatia (from 1 January 2011). congresses and similar events. A Swiss fiscal representative must be appointed for a business to claim a VAT refund. seminars. its status as a taxable person) in the country in which it is resident or has its business domicile. depending on the turnover. 182 . certain type of supply and installation work) will result in forfeiture of the claimant’s entitlement to input VAT recovery via the VAT refund procedure and could trigger the need for VAT registration. seminars. as well as evidence that the invoices on which its claim is based have been paid (see below supporting documents). Denmark (VAT refunds for input VAT on accommodation. food and beverages will be granted only up to 25%). and there are reduced rates of 3. Finland.8% on hotel accommodation services and 2.

Herm and Sark). Ireland. 183 Global Tax Center (Europe) – European VAT refund guide 2013 .S. Romania (from 1 January 2008). Poland.  Missing proof of payment. Portugal. Non-refundable VAT A refund will not be granted for VAT incurred on. Japan. VAT will not be refunded to residents of countries that do not have a reciprocity agreement with Switzerland. Time limits The application for a VAT refund must be made from the end of the calendar year until six months after the year in which the supply was invoiced. a refund will not be issued for a total amount less than CHF 500. fuel and services related to the attendance to exhibitions and fairs) and the U. Greece. Making claims Minimum amounts The minimum VAT amount per year for a refund is CHF 500. (no reciprocity exists with Jersey. Taiwan (from 1 July 2010). import) and in the Principality of Liechtenstein. Lithuania. Wrongly invoiced Swiss VAT will not be refunded by the Swiss federal tax authorities. Saudi Arabia. Guernsey and the other Anglo-Norman Islands. Application forms Starting 1 January 2012 if services have been purchased both in Switzerland (incl.Reciprocity also exists in Germany (a VAT refund will not be granted for input VAT on fuel and travel costs on a per diem basis). Slovenia. i. The postmark date is used as the date of submission. Monaco. Netherlands.e. Latvia (from 1 January 2006). i. Hong Kong. amongst other things:  Supplies of goods and services not used for business purposes. A claimant can only submit one refund claim per year. a VAT refund will be granted only for input VAT on transportation services. Norway. then the VAT refund application has to be made in each country separately.  Foreign travel agencies on deliveries and services refunded if such costs are reinvoiced to their customers. Hungary. by 30 June of the following year. Slovakia. the U. Alderney. Spain. Italy. Israel (various supplies are zero rated). and  VAT charged on exempt or zero-rated transactions and transactions that are outside the scope of a supply. Sweden. Macedonia. Late claims will not be accepted and the deadline will not be extended.e. Turkey (from 1 January 2008.  Incorrectly completed invoices or cash receipts.K. Luxembourg.

estv. VAT on imports may be refunded only if the entrepreneur. The forms must be completed in German. The Swiss federal tax authorities will not issue a confirmation of receipt of the claim.ch Applications cannot be filed electronically. an additional excel spread sheet is not required.admin. that a foreign entrepreneur will render Swiss domestic supplies after the importation and. There is no electronic portal available. 184 .The refund application is made on Forms 1222 and 1223 issued by the Swiss federal tax authorities (EU forms will not be accepted). Follow up on submitted claims The claimant and the fiscal representative can follow up on a VAT refund claim. Because the refund application must be filed in Swiss francs. invoices issued in a foreign currency must be converted into Swiss francs using the monthly average exchange rate or the corresponding current day’s rate. The fiscal representative. thus. French or Italian. Claim forms can be obtained at: http://www. after importing the goods. The forms have to be signed by the claimant and its representative.html. The application must be typed or completed in block letters. Since Form 1223 is mandatory.estv. will not be entitled to use the VAT refund procedure. has to file the VAT refund forms and demonstrate its status with a power of attorney included with Form 1222. which must be established in Switzerland (and can be an individual or a company). It is likely. The claimant must provide the VAT authorities with an overview of the claimed amounts in Form 1223. can use the goods in its own name and the entrepreneur must be in possession of the original documents. both of which are published on the website of the Swiss federal tax authorities. but might be required to request local VAT registration instead.admin. The internal group exchange rate also may be used.ch/d/mwst/themen/vat/vatrefund. however. The form and supporting documentation must be sent to the tax authorities at: Eidgenössische Steuerverwaltung Hauptabteilung Mehrwertsteuer Schwarztorstrasse 50 3003 BERN Switzerland T: + 41 31 322 21 11 (for VAT recovery questions) www.

from the date of receipt (if all necessary documents are available). a certificate of VAT registration in an EU member state or Form IRS 6166 for the U. Repayments are in Swiss Francs and are paid to a Swiss or foreign bank account of a non resident business or its fiscal representative. the claimant can request a formal decision that can be appealed. Refunds and appeals The Federal Tax Administration handles VAT refund applications in chronological order. Germany. i. (this form is based on the information included in Form No.Supporting documentation The following documents must be submitted with each claim application:  Original supplier invoices and customs clearance forms (copies are not accepted) that are issued in the name of the claimant and that meet the formal legal requirements of article 26 § 2 of the VAT Law. An identification number is granted by the authorities and may be used for the next refund claim. Decisions on complaints to the Commission can be appealed within 30 days to the Supreme Court. If the VAT authorities reject the refund claim. and  A statement of taxable status. Italy and Spain grant full reciprocity for late payment interest). Decisions on the appeal can be further appealed to the Federal Tax Appeals Commission. Late payment interest is paid as from the 181th day after the complete VAT refund claim is filed if full reciprocity is granted by the country in which the claimant is resident or domiciled (currently.g. Payments are usually processed within six months. 8802). An appeal must be filed with the Federal Tax Administration within 30 days of receipt of the decision. 185 Global Tax Center (Europe) – European VAT refund guide 2013 .e. only Belgium. e.S. so it is in the claimant’s interest to send the forms as early as possible.

).eu/comm/taxation_customs/taxation/vat/how_vat_works/rates/index_e n. An extensive overview of the VAT rates applied in the U.  The business does not have residence..K.K. VAT is known as “Value Added Tax” (VAT).htm It is not necessary to appoint a U. The Channel Islands are not part of the U.K. Non-refundable VAT VAT cannot be recovered on:  Non-business supplies (if a supply covers both business and non-business use.K. it seat or a fixed establishment in the U. VAT can be reclaimed on the business element of the supply). except for:  Certain transportation and ancillary services carried out in connection with the international carriage of goods from/to non-EU countries.K. or  Services where the VAT on the supply is payable solely by the person to whom they are supplied. or that the claimant intends to export from the U. VAT if the following conditions are satisfied:  The business is not registered or liable to be registered for VAT in the U. Goods and services supplied to or from the Isle of Man are regarded as having been supplied within the U. and there are reduced rates of 5% and 0%.e..United Kingdom U. the person is not ordinarily resident or domiciled in the UK.K.K. EU businesses (Directive 2008/09/EC) Eligibility for refund A foreign taxable person is entitled to recover U.  If no such establishment exists.  The business has not carried out any taxable supplies in the U.K.K. fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive..K.europa. 186 . can be found at: http://ec. economic activities.  Supplies the claimant intends to use for carrying on an economic activity in the U.K. the place of supply of which is the U. (i.K. The standard VAT rate is 20%. or the EU for VAT purposes.

the amount for which application is made may not be less than GBP 295. If the application relates to a period of less than one calendar year but not less than three months.K. it is first necessary to identify the proportion of VAT that would have been recoverable by the person in its country of establishment on such supplies. The goods or services on which VAT is being claimed must be for the purpose of carrying out economic activities in a country other than the U. it must submit an application as soon as possible following deregistration. but advice should be sought from the tax authorities (HMRC) on how these should be submitted through the electronic facility in the member state of the claimant.K. for which a tax invoice will not be issued.g. by the person where he acquired the goods and services in the course of carrying on the business in the U. as part of package holiday) and that are for the direct benefit of travellers. or the export of goods outside the EU (this must be taken up with the supplier). unless used wholly for business purposes.  Goods and services purchased for resale (e. Making claims Minimum amounts The period covered by the application is known as the “refund period.K. Where the supply of goods or services are used by the claimant for making exempt supplies without full recovery of VAT on related costs..  VAT that has been incorrectly invoiced or where VAT has been charged on the dispatch of goods to another member state. will accept corrected applications. If a company deregisters for VAT during the refund year.” This must not be more than one calendar year or less than three calendar months (unless it covers the remainder of a calendar year for which claims already have been submitted covering more than nine months). and  Certain second-hand goods. (i. Business entertainment (VAT on basic entertainment for overseas customers can be recovered) and hospitality expenses and other expenses on which the recovery of VAT is restricted in the U. and that would create the right to a VAT deduction in that country. The U.e. such as antiques. The recoverable amount is then calculated by reference to the proportion of the VAT that would be recoverable in the U. if the application relates to a period of a calendar year or the remainder of a calendar year.  The purchase or import of passenger motor vehicles. Time limits Properly completed applications must be submitted to the member state of establishment at the latest on 30 September of the calendar year following the refund year.K. by applying the rules set out above) Not more than 50% of VAT can be recovered on the lease of passenger motor vehicles not used solely for business purposes. 187 Global Tax Center (Europe) – European VAT refund guide 2013 . the amount may not be less than GBP 35.K.

the U.K. it should be included in a later application. the claimant must submit a letter of authority. HMRC will accept the wording below for a letter of authority: ‘I [name and address of claimant] hereby appoint [name and address of agent] to act on my behalf in connection with any application I make to the Commissioners of HM Revenue and Customs under the Value Added Tax Regulations 1995 as from time to time amended or replaced. a correction should be submitted as soon as possible. that is.) to claim a VAT refund on its behalf. a claim line cannot be deleted but the VAT value can be reduced to zero and no additional lines may be inserted. Where an agent is used to submit an application. to the U. may impose penalties for applications that are incorrect. When acting as the member state of refund. the U. in hard copy. The claims procedure also should be used to amend an email address or bank details if these change after the application is submitted. authorities will issue a confirmation of receipt of the VAT refund claim. Corrected applications must be submitted by the same deadline as original applications. A claimant can appoint an agent (which can be a company not established in the U. This deadline will not be extended. authorities will issue a confirmation of receipt of the VAT refund claim. Date Signed [by the claimant]’ This letter must be sent to the ORU at: HM Revenue and Customs VAT Overseas Repayment Unit PO Box 34 Foyle House Duncreggan Road Londonderry BT48 7AE UK When acting as the member state of establishment.The U. If an invoice has been omitted from an application. Procedure Filing The application must be submitted electronically through the portal of the country where the claimant is established at the latest on 30 September of the calendar year following the refund period. 188 . The correction procedure can be used to amend existing claim lines. by 30 September of the year following the year in which the VAT was incurred. Overseas Repayment Unit (ORU).K. Any repayment of VAT to which I am entitled pursuant to any such application made on my behalf by my above named agent shall be paid to [name and address of payee].K.K.K. so if an error has been made on an application.

taxpayers registered for VAT purposes are allowed to file their refund claim electronically using HMRC’s online portal. Standard Information fields:  Name and address.  Period of application. described according to the following expenditure codes. The claimant business will need to have its VAT 4 Certificate of U.gov.  Declaration that the company has not made any supplies of goods or services in the U.  Taxable amount and amount of VAT expressed in the currency of the member state of refund.uk/.  Except in cases of imporation.K.K.  Fuel. during the refund period (except for those specified above).  Description of the business activity to which the goods and services to be claimed relates. VAT identification number or tax reference number of the supplier including the prefix GB.  Expenditure relating to means of transport (other than in the first two bullets).K. Once this is received. The electronic portal will permit up to three business activities to be entered using the relevant NACE codes. Information must be input manually on a line-by-line basis.  Date and number of the invoice or import document.IT requirements U.  Road tolls and road user charges.  Amount of deductible VAT expressed in pounds sterling. Specific invoice information:  Name and address of the supplier.  VAT registration number.  Electronic contact address (email address).gateway. An activation PIN number will be mailed to the business address registered with HMRC within set time limits (currently seven to 10 days). and  Specified bank account details to include IBAN and BIC codes. This is the amount of VAT recoverable taking into account any partial exemption restriction in the member state of establishment and any restriction on the recovery of input tax applying in the member state of refund.  Hiring of means of transport. VAT registration and a copy of its latest submitted VAT return to follow the on-screen instructions. The electronic form is comprised of standard information and specific invoice information. the claimant will have 28 days from the date of the letter to activate the service. The preparation and filing of the form should be done through the following web portal: http://www. 189 Global Tax Center (Europe) – European VAT refund guide 2013 .  Nature of the goods and services acquired.

PDF or TIFF. The 28day activation period. such as taxi fares. If no application reference is quoted. only the client can discuss the application with HMRC. Where required. Once the claim is filed.  Expenditure on luxuries. drink and restaurant services. To ensure agent/client confidentiality. public transport fares.uk/registration/ Follow up on submitted claims An authorized agent can be appointed to Follow up on submitted claims. the activation PIN number is mailed to the business. HMRC’s customer contact staff cannot discuss applications with an agent who does not provide the full application reference number. Travel expenses. these sub-codes will appear as completion options on the electronic portal.  Maximum file size: 5MB. An agent can register to enable himself to file a refund application on behalf of its clients. The above can be uploaded on the HMRC portal through the following link (after the claimant has registered): https://online. the taxpayer will receive an instant confirmation delivered by the website mentioning the reference number of the request. the company that submitted the VAT refund can follow up with the VAT authorities on the status of the VAT refund claim. also are required.  Admissions to fairs and exhibitions.  Food. Where applicable. the PIN will expire and the process will have to be repeated. without an accompanying sub-code. and  Other. and additional security procedures have been built into the online application process for agents to ensure that only authorized persons can access the information in the application. Sub-codes in addition to the main codes set out above. therefore.  Accommodation. will still apply and the business should forward the PIN to its agent in time for him to complete the activation process within 28 days. As a security measure. 190 .hmrc. Where code 10 is used.gov. scanned invoices/annexes can be uploaded via the HMRC website/portal taking the following into account:  Maximum one file per country for which a reclaim has been introduced. amusement and entertainment. In addition.  Standard scanning preference: Black and white / max 200 dpi. If an invoice includes items covering more than one expenditure code. the code relating to the highest proportion of expenditure is the one that should be used. a narrative description of the goods or services must be entered in a free text box.  File types accepted: JPEG. otherwise.

If the refund is not granted. the decision to reject the claim is upheld. If a refund is granted. The claimant must provide all information within one month of receipt of the request. The period in which the authorities must make a decision will be extended to six months where additional information is requested or eight months where the authorities request additional information after a first request. Supporting documentation Only an electronic copy of invoices for which the taxable base of the invoice or import document exceeds the threshold of GBP 750 must be submitted with each application (GBP 200 for invoices relating to fuel costs). ORU.To grant third parties access to the information. claimants that use an agent to submit their application and/or receive payment of refunds on their behalf must submit a letter of authority. If. authorities will ask a third party service provider to prove its authorization to follow up on the status of a VAT refund claim. a proxy holder or any other person. the U. the decision can be appealed to an independent Tribunal. An appeal should be submitted to the address provided in the rejection letter.K. Refunds and appeals The U. the VAT authorities will first require specific documents. This bank account can be held by the claimant. tax authorities (for review by an independent officer) within 30 days of the date of the rejection letter. Claimants and their agents must use the VAT for Agents online service to set up an authorization for VAT even if the claimant has already completed a paper authorization Form 64-8.K. The U. The serial number as used in the application form must be included on the documents.K. following this process. In addition. An appeal against a denied claim may be made to the U.  The authorities can reject the claim wholly or partially and notify the claimant via registered mail). tax authorities will be liable for late payment interest if the payment is not processed in a timely manner. it will be processed in pounds sterling within 10 business days after the relevant period and paid to the bank account referenced in the application. to the U. 191 Global Tax Center (Europe) – European VAT refund guide 2013 .K. or  The authorities can request additional information and notify the claimant electronically. in hard copy. When acting as the member state of refund. the grounds for rejection of the application will be stated. VAT authorities must issue a decision within four months of the refund claim:  The authorities can accept the claim and notify the claimant electronically.K.

K.K. or  Goods and services. traders to use it. the total amount of VAT claimed must not be less than GBP 130.  Do not have a place of business or other residence in the EU.K. provided there is no other VAT relief available at import. liable or eligible to be registered for VAT in the U. traders in respect of its own turnover taxes. but the scheme cannot be applied if. purchased for resale and which are for the direct benefit of travellers.K. (other than transportation services related to the international carriage of goods or services where VAT is payable by the person in the U.Non-EU businesses (13th Directive) Eligibility for refund If the claimant is registered for business purposes in a non-EU country. such as hotel accommodation. such as cars and antiques.  A supply used or to be used to make a supply in the U. (for this purpose.  The supply or importation of most ordinary business cars. 192 . to whom the supply is made. and  Does not make any supplies in the U.K. whether or not the place of the supply is in the U. Non-refundable VAT The scheme to reclaim VAT cannot be applied on:  Non-business supplies (although if a supply covers both business and nonbusiness use. an exempt supply is a supply described as exempt in Schedule 9 to the VAT Act 1994..  Exports of goods (although these will be zero-rated provided the supplier has the necessary evidence). VAT can be reclaimed on the business element of the supply). the claimant becomes liable to register for VAT purposes in the U.).K. but refuses to allow U. it can use the 13th Directive procedure to reclaim VAT paid in the U. It is also a condition of the scheme that the claimant’s own country allows similar concessions to U.  Certain second-hand goods. Making claims Minimum amounts If the application is for a period covering less than 12 months.K.K. and  Any supply used or to be used to make an exempt supply outside the U.K.  Business entertainment/hospitality expenses (except for VAT on basic entertainment for overseas customers).K.. only 50% of the VAT incurred on the hire of lease of a car for mixed business and private purposes is allowed. as a result of importing the goods. it can reclaim any VAT due. If the claimant has to arrange for goods to be imported into the U.K. The application will be rejected on these grounds if the claimant’s own country has a scheme for refunding these taxes.. provided the claimant:  Is not registered. for which a tax invoice is not issued.

from 1 July to 30 September) of the prescribed year and not more than a prescribed year. If accepted. The prescribed year is the 12 month period from 1 July to 30 June.K. from 1 May to 30 June). when the application is for the full 12 months of the prescribed year. a U. tax authorities within six months of the end of the calendar year in which the tax became chargeable. It must be completed in English. Payments will be made in pounds sterling. bank account or by payable order. Time limits The application must cover a period of not less than three consecutive calendar months (e. An extension of this deadline is not possible. The payment can either be made to the claimant’s nonU.hmrc. issued by the U. All invoices to which the claim relates must be listed in the attachment to the application form. The invoice number as used in the application form must be included on the documents. The application must be signed by a person who is legally entitled to represent the company (e. the amount of VAT claimed must not be less than GBP 16.K. bank account via SWIFT. The form and supporting documentation must be sent to: HM Revenue and Customs VAT Overseas Repayment Unit PO Box 34 Foyle House Duncreggan Road Londonderry BT48 7AE UK Supporting documentation The following documents must be submitted with each application:  Original VAT invoices or proof of import VAT paid (copies are accepted if the originals are lost and the copies are certified by the supplier).K. the payment will be made within six months of the application. tax authorities.e. applications may relate to a period of less than three months where the period represents the remainder of a prescribed year (e. or there are less than three months remaining in the prescribed year. The application must be submitted to the U. Such applications may also relate to invoices or import documents not covered by previous applications that concern transactions completed during that year. Otherwise. by 31 December.uk or from the address below.g. 193 Global Tax Center (Europe) – European VAT refund guide 2013 .gov.g.g. i. However. An excel spread sheet may be used to provide an overview of the claimed amounts.However. Application forms The application can be made on Form VAT 65A. managing director). a letter of authority must be provided.K. Application forms can be obtained online at: www.

tax authorities (for review by an independent officer) within 30 days of the date of the rejection letter. following this process. and  The business registration number. the decision to reject the claim is upheld. it will be possible to include it in the claim. Therefore. A valid certificate from the officials of the claimant’s country showing that it is registered for business purposes in that country.K. if the invoices are made out in the claimant company’s trading style.K. authorities will need to process the application be included. 194 . If. For example. E-invoicing There are no specific rules in relation to e-invoices. it is recommended that all information the U. as the name of the person registered. An appeal against a rejection may be made to the U. The appeal should be sent to the address provided in the rejection letter. as long as a valid invoice is used. the U. the certificate must show this as well.K. When the certificate is applied for. the address and official stamp of the authorizing body. a new one will have to be obtained to submit with any subsequent applications.  Name and address. The certificate must contain:  The name. the grounds for rejection will be provided. authorities will accept it and if the e-invoice contains all of the required information for a tax invoice in the U. If the application is rejected. The certificate is valid for one year. An original certificate must be provided (a photocopy is not acceptable).  The nature of the business.K.. the decision can be appealed to an independent Tribunal. so once the certificate has expired.

Appendices 195 Global Tax Center (Europe) – European VAT refund guide 2013 .

provided for in Directive 2006/112/EC.Appendix I—2008/09/EC Directive (Council Directive 2008/09/EC of 12 February 2008 laying down detailed rules for the refund of value added tax. to taxable persons not established in the member state of refund but established in another member state) Article 1 This Directive lays down the detailed rules for the refund of value added tax (VAT). _______________________________________ Article 2 For the purposes of this Directive. 196 . who meet the conditions laid down in Article 3. provided for in Article 170 of Directive 2006/112/EC. 2. 4. 3. ‘refund period’ means the period mentioned in Article 16 covered by the refund application. the following definitions shall apply: 1. to taxable persons not established in the member state of refund. 5. ‘applicant’ means the taxable person not established in the member state of refund making the refund application. ‘taxable person not established in the member state of refund’ means a taxable person within the meaning of Article 9(1) of Directive 2006/112/EC who is not established in the member state of refund but established in the territory of another member state. ‘member state of refund’ means the member state in which the VAT was charged to the taxable person not established in the member state of refund in respect of goods or services supplied to him by other taxable persons in that member state or in respect of the importation of goods into that member state. ‘refund application’ means the application for refund of VAT charged in the member state of refund to the taxable person not established in the member state of refund in respect of goods or services supplied to him by other taxable persons in that member state or in respect of the importation of goods into that member state.

(ii) the supply of goods and services to a person who is liable for payment of VAT in accordance with Articles 194 to 197 and Article 199 of Directive 2006/112/EC. 159 or 160 of Directive 2006/112/EC. 153. 146. according to the legislation of the member state of refund. Without prejudice to Article 6. his domicile or normal place of residence.Article 3 This Directive shall apply to any taxable person not established in the member state of refund who meets the following conditions: (a) during the refund period. 149. exempted pursuant to Articles 144. or. or may be. insofar as such goods and services are used for the purposes of the following transactions: (a) transactions referred to in Article 169(a) and (b) of Directive 2006/112/EC. ________________________________________ Article 5 Each member state shall refund to any taxable person not established in the member state of refund any VAT charged in respect of goods or services supplied to him by other taxable persons in that member state or in respect of the importation of goods into that member state. with the exception of the following transactions: (i) the supply of transport services and services ancillary thereto. ________________________________________ Article 4 This Directive shall not apply to: (a) amounts of VAT which. he has not had in the member state of refund. exempt under Article 138 or Article 146(1)(b) of Directive 2006/112/EC. entitlement to an input tax refund shall be determined pursuant to Directive 2006/112/EC as applied in the member state of refund. (b) amounts of VAT which have been invoiced in respect of supplies of goods the supply of which is. (b) transactions to a person who is liable for payment of VAT in accordance with Articles 194 to 197 and Article 199 of Directive 2006/112/EC as applied in the member state of refund. (b) during the refund period. if no such seat or fixed establishment existed. ________________________________________ 197 Global Tax Center (Europe) – European VAT refund guide 2013 . for the purposes of this Directive. or a fixed establishment from which business transactions were effected. the seat of his economic activity. 151. he has not supplied any goods or services deemed to have been supplied in the member state of refund. 148. have been incorrectly invoiced.

Article 6
To be eligible for a refund in the member state of refund, a taxable person not
established in the member state of refund has to carry out transactions giving rise to a
right of deduction in the member state of establishment.
When a taxable person not established in the member state of refund carries out in
the member state in which he is established both transactions giving rise to a right of
deduction and transactions not giving rise to a right of deduction in that member
state, only such proportion of the VAT which is refundable in accordance with Article 5
may be refunded by the member state of refund as is attributable to the former
transactions in accordance with Article 173 of Directive 2006/112/EC as applied by
the member state of establishment.
________________________________________
Article 7
To obtain a refund of VAT in the member state of refund, the taxable person not
established in the member state of refund shall address an electronic refund
application to that member state and submit it to the member state in which he is
established via the electronic portal set up by that member state.
________________________________________

Article 8
1. The refund application shall contain the following information:
(a) the applicant's name and full address;
(b) an address for contact by electronic means;
(c) a description of the applicant's business activity for which the goods and services
are acquired;
(d) the refund period covered by the application;
(e) a declaration by the applicant that he has supplied no goods and services deemed
to have been supplied in the member state of refund during the refund period, with the
exception of transactions referred to in points (i) and (ii) of Article 3(b);
(f) the applicant's VAT identification number or tax reference number;
(g) bank account details including IBAN and BIC codes.
2. In addition to the information specified in paragraph 1, the refund application shall
set out, for each member state of refund and for each invoice or importation
document, the following details:
(a) name and full address of the supplier;

198

(b) except in the case of importation, the VAT identification number or tax reference
number of the supplier, as allocated by the member state of refund in accordance
with the provisions of Articles 239 and 240 of Directive 2006/112/EC;
(c) except in the case of importation, the prefix of the member state of refund in
accordance with Article 215 of Directive 2006/112/EC;
(d) date and number of the invoice or importation document;
(e) taxable amount and amount of VAT expressed in the currency of the member state of
refund;
(f) the amount of deductible VAT calculated in accordance with Article 5 and the second
paragraph of Article 6 expressed in the currency of the member state of refund;
(g) where applicable, the deductible proportion calculated in accordance with Article 6,
expressed as a percentage;
(h) nature of the goods and services acquired, described according to the codes in Article 9.
________________________________________

Article 9
1. In the refund application, the nature of the goods and services acquired shall be
described by the following codes:
1 = fuel;
2 = hiring of means of transport;
3 = expenditure relating to means of transport (other than the goods and services
referred to under codes 1 and 2);
4 = road tolls and road user charge;
5 = travel expenses, such as taxi fares, public transport fares;
6 = accommodation;
7 = food, drink and restaurant services;
8 = admissions to fairs and exhibitions;
9 = expenditure on luxuries, amusements and entertainment;
10 = other.
If code 10 is used, the nature of the goods and services supplied shall be indicated.
2. The member state of refund may require the applicant to provide additional
electronic coded information as regards each code set out in paragraph 1 to the
extent that such information is necessary because of any restrictions on the right of
deduction under Directive 2006/112/EC, as applicable in the member state of refund
or for the implementation of a relevant derogation received by the member state of
refund under Articles 395 or 396 of that Directive.
199

Global Tax Center (Europe) – European VAT refund guide 2013

Article 10
Without prejudice to requests for information under Article 20, the member state of
refund may require the applicant to submit by electronic means a copy of the invoice
or importation document with the refund application where the taxable amount on an
invoice or importation document is EUR 1.000 or more or the equivalent in national
currency.
Where the invoice concerns fuel, the threshold is EUR 250 or the equivalent in
national currency.
________________________________________

Article 11
The member state of refund may require the applicant to provide a description of his
business activity by using the harmonised codes determined in accordance with the
second subparagraph of Article 34a(3) of Council Regulation (EC) No 1798/2003.
________________________________________

Article 12
The member state of refund may specify which language or languages shall be used
by the applicant for the provision of information in the refund application or of possible
additional information.
________________________________________

Article 13
If subsequent to the submission of the refund application the deductible proportion is
adjusted pursuant to Article 175 of Directive 2006/112/EC, the applicant shall make a
correction to the amount applied for or already refunded.
The correction shall be made in a refund application during the calendar year
following the refund period in question or, if the applicant makes no refund
applications during that calendar year, by submitting a separate declaration via the
electronic portal established by the member state of establishment.
________________________________________

Article 14
1. The refund application shall relate to the following:
(a) the purchase of goods or services which was invoiced during the refund period,
provided that the VAT became chargeable before or at the time of the invoicing, or in
respect of which the VAT became chargeable during the refund period, provided that
the purchase was invoiced before the tax became chargeable;
(b) the importation of goods during the refund period.

200

2. In addition to the transactions referred to in paragraph 1, the refund application may
relate to invoices or import documents not covered by previous refund applications
and concerning transactions completed during that calendar year.
________________________________________

Article 15
1. The refund application shall be submitted to the member state of establishment at
the latest on 30 September of the calendar year following the refund period. The
application shall be considered submitted only if the applicant has filled in all the
information required under Articles 8, 9 and 11.
2. The member state of establishment shall send the applicant an electronic
confirmation of receipt without delay.
________________________________________

Article 16
The refund period shall not be more than one calendar year or less than three
calendar months. Refund applications may, however, relate to a period of less than
three months where the period represents the remainder of a calendar year。
________________________________________

Article 17
If the refund application relates to a refund period of less than one calendar year but
not less than three months, the amount of VAT for which a refund is applied for may
not be less than EUR 400 or the equivalent in national currency.
If the refund application relates to a refund period of a calendar year or the remainder
of a calendar year, the amount of VAT may not be less than EUR 50 or the equivalent
in national currency.
________________________________________

Article 18
1. The member state of establishment shall not forward the application to the member
state of refund where, during the refund period, any of the following circumstances
apply to the applicant in the member state of establishment:
(a) he is not a taxable person for VAT purposes;
(b) he carries out only supplies of goods or of services which are exempt without
deductibility of the VAT paid at the preceding stage pursuant to Articles 132, 135, 136,
371, Articles 374 to 377, Article 378(2)(a), Article 379(2) or Articles 380 to 390 of
Directive 2006/112/EC or provisions providing for identical exemptions contained in
the 2005 Act of Accession;

201

Global Tax Center (Europe) – European VAT refund guide 2013

the member state of refund may request further additional information. by electronic means. 202 . The member state of refund shall be provided with the information requested under paragraph 1 within one month of the date on which the request reaches the person to whom it is addressed. it shall notify the applicant of its decision to approve or refuse the refund application within two months of receiving the requested information or. the request shall be made by electronic means only if such means are available to the recipient of the request. by electronic means. ________________________________________ Article 20 1. in particular from the applicant or from the competent authorities of the member state of establishment. it may request. 285. The information requested in accordance with this paragraph may include the submission of the original or a copy of the relevant invoice or import document where the member state of refund has reasonable doubts regarding the validity or accuracy of a particular claim. 2. within the four-month period referred to in Article 19(2). 2. (d) he is covered by the common flat-rate scheme for farmers provided for in Articles 296 to 305 of Directive 2006/112/EC.(c) he is covered by the exemption for small enterprises provided for in Articles 284. Where the member state of refund considers that it does not have all the relevant information on which to make a decision in respect of the whole or part of the refund application. Where the additional information is requested from someone other than the applicant or a competent authority of a member state. The member state of refund shall notify the applicant without delay. ________________________________________ Article 19 1. ________________________________________ Article 21 Where the member state of refund requests additional information. within two months of expiry of the time limit laid down in Article 20(2). additional information. 2. 286 and 287 of Directive 2006/112/EC. If necessary. of the date on which it received the application. The member state of refund shall notify the applicant of its decision to approve or refuse the refund application within four months of its receipt by that member state. if it has not received a reply to its request. the thresholds mentioned in Article 10 shall not apply. The member state of establishment shall notify the applicant by electronic means of the decision it has taken pursuant to paragraph 1. In that case.

Where the refund application is approved. under the law of the member state of refund. In the latter case. any bank charges for the transfer shall be deducted by the member state of refund from the amount to be paid to the applicant. where additional or further additional information has been requested. failure to take a decision on a refund application within these time limits shall mean that the application is deemed to be rejected. 2. failure to take a decision on a refund application within the time limits specified in this Directive is not regarded either as approval or as refusal. the competent authority in the member state of refund shall proceed directly to recover the amounts wrongly paid and any penalties and interest imposed in accordance with the procedure applicable in the member state of refund. Appeals against decisions to refuse a refund application may be made by the applicant to the competent authorities of the member state of refund in the forms and within the time limits laid down for appeals in the case of refund applications from persons who are established in that member state. If no such procedures are available. the grounds for refusal shall be notified by the member state of refund to the applicant together with the decision. ________________________________________ Article 24 1. ________________________________________ Article 22 1. 2. any administrative or judicial procedures which are available in that situation to taxable persons established in that member state shall be equally available to the applicant.However. the deadlines referred to in Article 21. Where the refund application is refused in whole or in part. it shall notify the applicant of its decision in respect of the whole or part of the refund application within eight months of receipt of the application by that member state. without prejudice to the provisions on mutual assistance for the recovery of VAT. refunds of the approved amount shall be paid by the member state of refund at the latest within 10 business days of the expiry of the deadline referred to in Article 19(2) or. ________________________________________ Article 23 1. at the applicant's request. If. in any other member state. Where a refund has been obtained in a fraudulent way or otherwise incorrectly. The refund shall be paid in the member state of refund or. the period available for the decision in respect of the whole or part of the refund application shall always be at least six months from the date of receipt of the application by the member state of refund. Where the member state of refund requests further additional information. 203 Global Tax Center (Europe) – European VAT refund guide 2013 .

2. Where an administrative penalty or interest has been imposed but has not been
paid, the member state of refund may suspend any further refund to the taxable
person concerned up to the unpaid amount.
________________________________________

Article 25
The member state of refund shall take into account as a decrease or increase of the
amount of the refund any correction made concerning a previous refund application in
accordance with Article 13 or, where a separate declaration is submitted, in the form of
separate payment or recovery.
________________________________________

Article 26
Interest shall be due to the applicant by the member state of refund on the amount of
the refund to be paid if the refund is paid after the last date of payment pursuant to
Article 22(1).
If the applicant does not submit the additional or further additional information
requested to the member state of refund within the specified time limit, the first
paragraph shall not apply. It shall also not apply until the documents to be submitted
electronically pursuant to Article 10 have been received by the member state of
refund.
________________________________________

Article 27
1. Interest shall be calculated from the day following the last day for payment of the
refund pursuant to Article 22(1) until the day the refund is actually paid.
2. Interest rates shall be equal to the interest rate applicable with respect to refunds of
VAT to taxable persons established in the member state of refund under the national
law of that member state.
If no interest is payable under national law in respect of refunds to established taxable
persons, the interest payable shall be equal to the interest or equivalent charge which
is applied by the member state of refund in respect of late payments of VAT by taxable
persons.
________________________________________

Article 28
1. This Directive shall apply to refund applications submitted after 31 December 2009.
2. Directive 79/1072/EEC shall be repealed with effect from 1 January 2010. However,
its provisions shall continue to apply to refund applications submitted before 1 January
2010.

204

References to the repealed Directive shall be construed as references to this Directive
except for refund applications submitted before 1 January 2010.
________________________________________

Article 29
1. Member states shall bring into force the laws, regulations and administrative
provisions necessary to comply with this Directive with effect from 1 January 2010.
They shall forthwith inform the Commission thereof. When such provisions are
adopted by member states, they shall contain a reference to this Directive or be
accompanied by such reference on the occasion of their official publication. The
methods of making such reference shall be laid down by member states.
2. Member states shall communicate to the Commission the text of the main
provisions of national law which they adopt in the field covered by this Directive.
________________________________________

Article 30
This Directive shall enter into force on the day of its publication in the Official Journal
of the European Union.
________________________________________

Article 31
This Directive is addressed to the member states.
________________________________________

205

Global Tax Center (Europe) – European VAT refund guide 2013

Appendix II—13th EU VAT
Directive

(Council Directive E.C. n° 86/560, 17 November 1986 on the harmonization of the
laws of the member states relating to turnover taxes - Arrangements for the refund of
value added tax to taxable persons not established in Community territory, OJ. L. 21
November 1986, n° 326, 40)
Article 1
For the purposes of this Directive:
1. ‘A taxable person not established in the territory of the Community’ shall mean a
taxable person as referred to in Article 4 (1) of Directive 77/388/EEC who, during the
period referred to in Article 3 (1) of this Directive, has had in that territory neither his
business nor a fixed establishment from which business transactions are effected, nor,
if no such business or fixed establishment exists, his permanent address or usual
place of residence, and who, during the same period, has supplied no goods or
services deemed to have been supplied in the member state referred to in Article 2,
with the exception of :
(a) transport services and services ancillary thereto, exempted pursuant to Article 14
(1) (i), Article 15 or Article 16 (1), B, C and D of Directive 77/388/EEC;
(b) services provided in cases where tax is payable solely by the person to whom they
are supplied, pursuant to Article 21 (1) (b) of Directive 77/388/EEC;
2. ‘Territory of the Community’ shall mean the territories of the member states in which
Directive 77/388/EEC is applicable.
________________________________________

206

Article 2
1. Without prejudice to Articles 3 and 4, each member state shall refund to any taxable
person not established in the territory of the Community, subject to the conditions set
out below, any value added tax charged in respect of services rendered or moveable
property supplied to him in the territory or the country by other taxable persons or
charged in respect of the importation of goods into the country, in so far as such goods
and services are used for the purposes of the transactions referred to in Article 17 (3)
(a) and (b) of Directive 77/388/EEC or of the provision of services referred to in point 1
(b) of Article 1 of this Directive.
2. Member states may make the refunds referred to in paragraph 1 conditional upon
the granting by third States of comparable advantages regarding turnover taxes.
3. Member states may require the appointment of a tax representative.
________________________________________

Article 3
1. The refunds referred to in Article 2 (1) shall be granted upon application by the
taxable person. Member states shall determine the arrangements for submitting
applications, including the time limits for doing so, the period which applications should
cover, the authority competent to receive them and the minimum amounts in respect
of which applications may be submitted. They shall also determine the arrangements
for making refunds, including the time limits for doing so. They shall impose on the
applicant such obligations as are necessary to determine whether the application is
justified and to prevent fraud, in particular the obligation to provide proof that he is
engaged in an economic activity in accordance with Article 4 (1) of Directive
77/388/EEC. The applicant must certify, in a written declaration, that, during the period
prescribed, he has not carried out any transaction which does not fulfill the conditions
laid down in point 1 of Article 1 of this Directive.
2. Refunds may not be granted under conditions more favourable than those applied
to Community taxable persons.
________________________________________

Article 4
1. For the purposes of this Directive, eligibility for refunds shall be determined in
accordance with Article 17 of Directive 77/388/EEC as applied in the member state
where the refund is paid.
2. Member states may, however, provide for the exclusion of certain expenditure or
make refunds subject to additional conditions.
3. This Directive shall not apply to supplies of goods which are or may be exempted
under point 2 of Article 15 of Directive 77/388/EEC.
________________________________________

207

Global Tax Center (Europe) – European VAT refund guide 2013

and at all events by the date mentioned in Article 5. ________________________________________ Article 8 This Directive is addressed to the member states. regulations and administrative provisions necessary to comply with this Directive by 1 January 1988 at the latest. Member states shall bring into force the laws. This Directive shall apply only to applications for refunds concerning value added tax charged on purchases of goods or services invoiced or on imports effected on or after that date. The Commission shall inform the other member states thereof. the last sentence of Article 17 (4) of Directive 77/388/EEC and Article 8 of Directive 79/1072/EEC shall cease to have effect in each member state. Member states shall communicate to the Commission the main provisions of national law which they adopt in the field covered by this Directive and shall inform the Commission of the use they make of the option afforded by Article 2 (2).Article 5 1. ________________________________________ Article 7 As from the date on which this Directive is implemented. 208 . after consulting the member states. the Commission shall. 2. particularly as regards the application of Article 2 (2). submit a report to the Council and to the European Parliament on the application of this Directive. ________________________________________ Article 6 Within three years of the date referred to in Article 5.

.

100 N/A Slovenia (si) 100 0 0 0 0 100 100 0 100 Depends N/A Spain 100 100 (es1) 100 (es1) 50/100 (es2) 50/100 (es2) 100 (es3) 100 (es3) 0 100 50/100 (es2) 50/100 (es2) Sweden 100 100 100 (se) 50 100 100 100 0-100 100 100 N/A Switzerland 100 100 100 100 (ch) 100 (ch) 100 100 0-100 100 100 (ch) N/A United Kingdom 100 100 100 50 (uk2) 100 100 - 0 (uk1) 100 100 100 .Appendix III Overview of VAT recovery rules in the EU* State Exhibitions/ fairs Hotel / Accommodation Restaurant meals Car rental Car repairs Taxi Bus / train Entertainment expenses Telephone Diesel / petrol Motorway tax Austria 100 100 (at1) 100 (at2) 0 (at3) 0 (at3) 100 100 0 100 0 (at3) 0 Belgium 100 0 0 50 50 100 100 0 100 50 N/A Bulgaria 100 100 0/100 (bu1) 100 0/100 (bu2) 100 100 0 100 0/100 (bu2) N/A Croatia 100 0/100 (hr3) 0/100 (hr3) 0/100 (hr1) 0/100 (hr2) 100 100 0 100 0/100 (hr1) 100 Cyprus (cy) 100 100 100 0 100 100 100 100 100 100 N/A Czech Republic 100 100 0 100 100 100 100 0 100 100 N/A Denmark 100 50 (dk1) 25 0 (dk2) 0 (dk2) - .(dk3) 0 100 0 (dk2) N/A Estonia (ee) 100 100 0 100 100 100 100 0 100 100 N/A Finland (fi) 100 100 100 0/100 0/100 100 100 0 100 0 /100 N/A France 100 (fr1) 0 for employees and 100 for third parties (fr1)(fr2) 100(fr1) 0(fr3) 0 0 0 (fr3) 100 (fr1) 100 (fr1) Diesel 80 / Petrol 0/ LGP 100 (fr1) 100 (fr1) Germany 100 100 100 100 100 100 100 100 100 0 or 100 (de) N/A Greece 100 0 0 0 0 0 0 0 100 0 N/A Hungary 100 100 0 100 50 (hu1) 0 100 0 70 0 (hu2) 0 Iceland 100 0/100 0 0 0 N/A N/A 0 100 0 0 100 Ireland 100 0 (ie) 0 0 (ie) 100 - - 0 100 Diesel 100/petrol 0 Italy 100 100 (it1) 100 (it2) 40 or 100 40 or 100 0 0 0 100 40 or 100 40 or 100 Latvia 100 100 (lv) 0 / 40 (lv) 80 (lv) 80 (lv) 100 (lv) 100 0 100 80 (lv) N/A Lithuania 100 100 0/75 0 100 0 100 0/75 100 100 N/A Luxembourg 100 100 100 100 (lu1) 0 (lu2) 100 100 100 100 (lu3) 100 N/A Malta 100 100 0 0 (mt) 0 (mt) 0 0 0 100 0 (mt) N/A Netherlands (nl1) 100 100 0 84/100 (nl2) 100 100 100 100 100 100 N/A Norway 100 100 0 0 100/0 (no) 100 100 0 100 100/0 (no) N/A Poland 100 0 0 60 or 100 (pl1) 100 100 100 100 (pl2) 100 0 or 100 100 Portugal 100 0 (pt) 0 (pt) 0 (pt) 0 0 (pt) 0 (pt) 0 100 Diesel 50 / 100. petrol 0 0 (pt) Romania 100 100 100 50/100 (ro1) 50/100 (ro1) 100 100 0/100 (ro2) 100 50/100 (ro1) 100 Slovak Republic 100 100 0 100 (sk) 100 100 100 0 100 80 .

a full deduction is possible. If it can be proven that the car is used only for business purposes. (at1) Only possible for business purposes. (mt) VAT generally may not be recovered on the rental of motor vehicles. (lu3) Only when the Luxembourg VAT is correctly applied (very limited situations). In this case. not on tickets. so no Luxembourg VAT should be applied. etc. (de) VAT on fuel is 100% deductible for EU companies. vessels or aircraft or on the purchase of goods or services for the repair. VAT is non-refundable. (ee) Input VAT on all business-related expenses is deductible based on relevant documentation. (cy) The deduction will be granted for such expenses if incurred wholly and exclusively for business purposes and the invoices were issued on the company's name. Non-recoverable VAT on tobacco and alcoholic drinks. maintenance. (fr2) VAT on lodging / housing services rendered for the security. (dk2) VAT on car rentals. (pl2) VAT recovery is generally allowed. (lu1) VAT is deductible only when the Luxembourg VAT is correctly applied. import. repairs. VAT on restaurant meals is not deductible if related to entertainment expenses. (hr1) Only possible for business purposes. (hu1) and (hu2) VAT on car repairs is deductible only in the case of trucks. the VAT is deductible under the assumption that the services have been used for fully VAT taxable activities. In such cases. may be subject to 50% limitation on the VAT deduction right. The Refund Guide country chapters or local Deloitte contact person should be contacted for the most up to date information. etc. (bu2) VAT on taxi costs. (pt) If the taxpayer is the organizer of an event.* This overview provides a general guideline for a first assessment of VAT recovery entitlement on the above listed items. Irish VAT recovery may be claimed (it1) – (it2) VAT on hotel/accomodation is not deductible if related to entertainment expenses. There are specific exceptions for motor vehicles. Deduction on gifts is allowed within the threshold of RON 100/ gift. spare parts. although there are a few exceptions to this rule. VAT on diesel is deductible only in the case of trucks. a reduction of input VAT deduction must be calculated (uk1) If VAT relates to entertainment of employees with a business purpose. a full deduction is allowed. 25% of the VAT can be recovered. if the taxpayer is a participant. 50% is presumed to be deductible for the car and all related costs (e. (es2) Fully deducitble if the car is used for the business activity. (ro2) Deduction on entertainment is allowed if for business purposes. a full deduction is possible.). (fr3) VAT on purchases / rentals of vehicules dedicated for the transportation of freight is recoverable. (si) If the fuel (diesel/petrol) is used for motorcycles or cars. not to the employees. Specific conditions and restrictions may apply. (nl2) 84% is used by the Dutch tax authorities as an internal policy as a private use of the car is expected. petrol. safety and caretaking of working site or business premises is recoverable. (pl1) VAT recovery is limited to 60% regarding passenger cars/trucks with a 6000 PLN cap. vessels and aircraft that meet specified criteria. (dk1) VAT is recoverable only if the amount of the hotel accomodation (excluding all meals and other services) is specified separately on the invoice. (es3) Only based on invoices. lorries. (nl1) Provided the invoice meets the Dutch VAT invoice requirements and the goods/services are not used for private purposes. car repairs and diesel/petrol generally cannot be recovered. lubricants. unless the hire period is 10 days or less and the car is hired for business purposes. (ie) Subject to certain criteria being met. the sale of cars and transport services. (at3) VAT is recovered if the vehicle is a car for which an input VAT deduction is allowed (clearly defined by the Austrian Ministry of Finance) (bu1) VAT on restaurant meals is recoverable only if it is not for representative purposes. the place of supply of car repairs in business to business transactions is the place where the recipient is established. rental or leasing of passenger vehicles and VAT on directly attributable costs (e. 50% of the VAT incurred on related expenses can be recovered. (lv) If deductible for corporate and personal income tax purposes.. (hr2) VAT is recovered if it concerns vehicles for which input VAT deduction is allowed. (hr3) VAT on hotel/accomodation is not deductible if related to entertainment expenses. (fi) Only deductible if acquired for taxable business purposes. where full input VAT recovery is allowed). (uk2) The 50% rule also applies to short-term hire of vehicles. non-EU companies do not have right to deduct VAT on their fuel expenses. except for specific trucks used for transport (buses. If not and if used for > 1 year (CGS). (lu2) As from 1 January 2010. maintenance.g. intra-community.The invoices must be issued to the company. car rentals. (se) Only a limited amount can be deducted if the meal is for business entertainment. (no) Expenses relating to car repairs and fuel is recoverable only if incurred in relation to a car hiring business. (fr1) These expenses should be incurred for business purposes in order to recover input VAT. VAT is refundable if the fuel is used for for trucks. . fuel). (at2) Only possible for restaurant meals for business purposes. depending on the actual case. although it may depend on the nature of the expenses. (dk3) In some cases (not public transport) bus services are liable to VAT. (sk) Only as from 1 January 2010. maintainance and fueling thereof. (ro1) VAT on local acquisition. repairs and fuel is recoverable only if it is not related to the use of passenger cars. (es1) If deductible for corporate and personal income tax purposes. (ch) If the vehicule is also used for private purposes.g.

000 professionals are committed to becoming the standard of excellence. This publication contains general information only. Deloitte's approximately 182. or their related entities (collectively. consulting. With a globally connected network of member firms in more than 150 countries. Please see www. tax. and financial advisory services to public and private clients spanning multiple industries. each of which is a legally separate and independent entity.Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited. Deloitte provides audit. the “Deloitte Network”) is. Deloitte brings world-class capabilities and deep local expertise to help clients succeed wherever they operate.deloitte. its member firms. Before making any decision or taking any action that may affect your finances or your business. and none of Deloitte Touche Tohmatsu Limited.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms. and its network of member firms. © 2013 Deloitte Global Services Limited . rendering professional advice or services. you should consult a qualified professional. a UK private company limited by guarantee. by means of this publication.